Line4

1 min readSwitched off by EBA on 10 June 2026EBA reporting framework 4.2Updated 10 November 2026

The absolute value of loans with LTV ratio higher than 60% and less than or equal to 80% cannot be less than the absolute value of loans with a LTV higher than 60% and lower than or equal to 80% (EBA rule v903296_h)

A check 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.

EBA switched this rule off for filings submitted from 10 June 2026, in a quarterly update to its list of validation rules. It no longer applies, so a failure here does not count, and Line4 Check does not run it.

The rule in plain words

The absolute value of loans with LTV ratio higher than 60% and less than or equal to 80% cannot be less than the absolute value of loans with a LTV higher than 60% and lower than or equal to 80%.

All the values are in the performing column (0030).

EBA writes it out twelve times. These words are for the first; the others are the same rule on other cells.

The template it checks

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

Row

  • 0040Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%

Column

  • 0030Performing

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

Row

  • 0060of which: Loans with a LTV higher than 60% and lower than or equal to 80%

Column

  • 0030Performing
Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

abs({F_18.02.a,r0040,c0030,}) >= abs({F_23.03,r0060,c0030,})

And 11 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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