Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Non-financial corporations, non Performing: a lower-limit check across commercial Real Estate (CRE) loans and additional information on loans secured, and loans and advances collateralised (F 18.02.a, F 23.03, row 0030, EBA rule v903281_h)

A warning in the financial reporting return (FINREP 9), on templates F 18.02.a, commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (I) and F 23.03, loans and advances collateralised by immovable property: Breakdown by LTV ratios.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For non-financial corporations, non Performing: the absolute value of loans collateralised by commercial immovable property, non-performing exposures with forbearance measures cannot be less than the absolute value of loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property, exposures with forbearance measures.

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

the absolute value of F_18.02.A: Loans collateralised by commercial immovable property, Of which: Non-performing exposures with forbearance measures >= the absolute value of F_23.03: Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property, of which: Exposures with forbearance measures

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark F 18.02 and F 23.03 as reported.
  5. 05This is a warning. It does not stop the filing on its own, but your authority may ask you to explain it.

The cells it reads

Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (I) (F 18.02.a)

Row

  • 0030Loans collateralised by commercial immovable property

Column

  • 0170Of which: Non-performing exposures with forbearance measures

Loans and advances collateralised by immovable property: Breakdown by LTV ratios (F 23.03)

Row

  • 0050Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property

Column

  • 0070of which: Exposures with forbearance measures
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

abs({F_18.02.a,r0030,c0170,}) >= abs({F_23.03,r0050,c0070,})

Every FINREP 9 rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.