Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The absolute value of non-financial corporations cannot be less than the absolute value of small and medium-sized Enterprises (F 19.00.a, EBA rule v23565_h)

A warning in the financial reporting return (FINREP 9), on template F 19.00.a, information on forborne exposures (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

The absolute value of non-financial corporations cannot be less than the absolute value of small and medium-sized Enterprises.

EBA checks it for eleven columns, from gross carrying amount / nominal amount of exposures with forbearance measures (0010) to forbearance of exposures non-performing prior to forbearance (0110). That makes eleven 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.

Gross carrying amount / nominal amount of exposures with forbearance measures: the absolute value of Non-financial corporations >= the absolute value of Of which: Small and Medium-sized Enterprises

What to do if your filing fails it

  1. 01Open the template 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 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)

Rows

  • 0196Non-financial corporations
  • 0900Of which: Small and Medium-sized Enterprises

Columns

  • 0010Gross carrying amount / nominal amount of exposures with forbearance measures
  • 0020Performing exposures with forbearance measures
  • 0030Instruments with modifications in their terms and conditions
  • 0040Refinancing
  • 0050of which: Performing forborne exposures under probation reclassified from non-performing
  • 0060Non-performing exposures with forbearance measures
  • 0070Instruments with modifications in their terms and conditions
  • 0080Refinancing
  • 0090of which: Defaulted
  • 0100of which: Impaired
  • 0110of which: Forbearance of exposures non-performing prior to forbearance
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_19.00.a,r0196,c0010,}) >= abs({F_19.00.a,r0900,c0010,})

The next five:

abs({F_19.00.a,r0196,c0080,}) >= abs({F_19.00.a,r0900,c0080,})abs({F_19.00.a,r0196,c0020,}) >= abs({F_19.00.a,r0900,c0020,})abs({F_19.00.a,r0196,c0030,}) >= abs({F_19.00.a,r0900,c0030,})abs({F_19.00.a,r0196,c0040,}) >= abs({F_19.00.a,r0900,c0040,})abs({F_19.00.a,r0196,c0060,}) >= abs({F_19.00.a,r0900,c0060,})

And 5 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.