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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances: an upper-limit check across information on forborne exposures (F 19.00.e, F 19.00.c, F 19.00.a, F 19.00.b, row 0226, EBA rule v11979_m)

A warning in the financial reporting return (FINREP 9), on templates F 19.00.a, information on forborne exposures (I), F 19.00.b, information on forborne exposures (II), F 19.00.c, information on forborne exposures (III) and F 19.00.e, information on forborne exposures (V).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For non-financial corporations: collateral received on exposures with forbearance measures plus financial guarantees received on exposures with forbearance measures cannot be more than gross carrying amount / nominal amount of exposures with forbearance measures plus accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions.

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.

F_19.00.E: Non-financial corporations, Collateral received on exposures with forbearance measures + F_19.00.C: Non-financial corporations, Financial guarantees received on exposures with forbearance measures <= F_19.00.A: Non-financial corporations, Gross carrying amount / nominal amount of exposures with forbearance measures + F_19.00.B: Non-financial corporations, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

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 bigger 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 19.00 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 forborne exposures (I) (F 19.00.a)

Row

  • 0226Non-financial corporations

Column

  • 0010Gross carrying amount / nominal amount of exposures with forbearance measures

Information on forborne exposures (II) (F 19.00.b)

Row

  • 0226Non-financial corporations

Column

  • 0120Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Information on forborne exposures (III) (F 19.00.c)

Row

  • 0226Non-financial corporations

Column

  • 0180Financial guarantees received on exposures with forbearance measures

Information on forborne exposures (V) (F 19.00.e)

Row

  • 0226Non-financial corporations

Column

  • 0170Collateral received on exposures with forbearance measures
Show the rule as writtenShow

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

{F_19.00.e,r0226,c0170,} + {F_19.00.c,r0226,c0180,} <= {F_19.00.a,r0226,c0010,} + {F_19.00.b,r0226,c0120,}

Every FINREP 9 rule, by template

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