Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 198 values it checks in information on performing and non-performing exposures (V) can be negative (F 18.00.e, EBA rule v903613_s)

A warning in the financial reporting return (FINREP 9), on template F 18.00.e, information on performing and non-performing exposures (V).

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in information on performing and non-performing exposures (V) can be negative.

EBA checks it for nine columns, from gross carrying amount or nominal amount (0010) to credit-impaired instruments (Stage 3) (0121). And for 22 rows, from loan commitments given (0340) to off-balance sheet exposures (0550). That makes 198 checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2): Non-financial corporations >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark F 18.00 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

Information on performing and non-performing exposures (V) (F 18.00.e)

Rows

  • 0340Loan commitments given
  • 0350Central banks
  • 0360General governments
  • 0370Credit institutions
  • 0380Other financial corporations
  • 0390Non-financial corporations
  • 0400Households
  • 0410Financial guarantees given
  • 0420Central banks
  • 0430General governments
  • 0440Credit institutions
  • 0450Other financial corporations
  • 0460Non-financial corporations
  • 0470Households
  • 0480Other Commitments given
  • 0490Central banks
  • 0500General governments
  • 0510Credit institutions
  • 0520Other financial corporations
  • 0530Non-financial corporations
  • 0540Households
  • 0550OFF-BALANCE SHEET EXPOSURES

Columns

  • 0010Gross carrying amount/Nominal amount
  • 0020Performing
  • 0056Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1)
  • 0057Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0058Of which: purchased or originated credit-impaired financial assets
  • 0060Non-performing
  • 0109Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • 0110Of which: defaulted
  • 0121Of which: Credit-impaired instruments (Stage 3)

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Non-financial corporations, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

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}.

{F_18.00.e,r0390,c0109,} >= 0

The next five:

{F_18.00.e,r0440,c0020,} >= 0{F_18.00.e,r0390,c0057,} >= 0{F_18.00.e,r0410,c0056,} >= 0{F_18.00.e,r0540,c0058,} >= 0{F_18.00.e,r0510,c0121,} >= 0

And 192 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.