Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt instruments at fair value through other comprehensive income or through equity subject to impairment: loans and advances must equal the sum of its six parts (F 19.00.b, EBA rule v3105_m)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

For debt instruments at fair value through other comprehensive income or through equity subject to impairment: loans and advances must equal these six added up:

  • Households
  • Non-financial corporations
  • Other financial corporations
  • Central banks
  • General governments
  • Credit institutions

EBA checks it for five columns: accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions, perfoming exposures with forbearance measures - accumulated impairment and provisions, non-performing exposures with forbearance measures - accumulated impairment, accumulated negative changes in impairment due to credit risk a, instruments with modifications in their terms and conditions, and refinancing. That makes five 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.

Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions: Loans and advances = Households + Non-financial corporations + Other financial corporations + Central banks + General governments + Credit institutions

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark F 19.00 as reported.
  6. 06This 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 (II) (F 19.00.b)

Rows

  • 0191Loans and advances
  • 0192Central banks
  • 0193General governments
  • 0194Credit institutions
  • 0195Other financial corporations
  • 0196Non-financial corporations
  • 0197Households

Columns

  • 0120Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
  • 0130Perfoming exposures with forbearance measures - Accumulated impairment and provisions
  • 0140Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in impairment due to credit risk a
  • 0150Instruments with modifications in their terms and conditions
  • 0160Refinancing

A worked example

The first of its checks, with simple numbers.

Illustrative values
Households1,200
Non-financial corporations800
Other financial corporations450
Central banks300
General governments150
Credit institutions100
Together3,000
What the rule then expects

Loans and advances must then be 3,000.

3,000Passes
3,100Fails

A file that reports 3,000 passes. One that reports 3,100 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

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_19.00.b,r0191,c0120,} = sum({F_19.00.b,r0197,c0120,},{F_19.00.b,r0196,c0120,},{F_19.00.b,r0195,c0120,},{F_19.00.b,r0192,c0120,},{F_19.00.b,r0193,c0120,},{F_19.00.b,r0194,c0120,})

The next four:

{F_19.00.b,r0191,c0160,} = sum({F_19.00.b,r0194,c0160,},{F_19.00.b,r0195,c0160,},{F_19.00.b,r0192,c0160,},{F_19.00.b,r0197,c0160,},{F_19.00.b,r0196,c0160,},{F_19.00.b,r0193,c0160,}){F_19.00.b,r0191,c0150,} = sum({F_19.00.b,r0197,c0150,},{F_19.00.b,r0196,c0150,},{F_19.00.b,r0194,c0150,},{F_19.00.b,r0193,c0150,},{F_19.00.b,r0192,c0150,},{F_19.00.b,r0195,c0150,}){F_19.00.b,r0191,c0130,} = sum({F_19.00.b,r0197,c0130,},{F_19.00.b,r0192,c0130,},{F_19.00.b,r0196,c0130,},{F_19.00.b,r0195,c0130,},{F_19.00.b,r0194,c0130,},{F_19.00.b,r0193,c0130,}){F_19.00.b,r0191,c0140,} = sum({F_19.00.b,r0196,c0140,},{F_19.00.b,r0194,c0140,},{F_19.00.b,r0192,c0140,},{F_19.00.b,r0195,c0140,},{F_19.00.b,r0197,c0140,},{F_19.00.b,r0193,c0140,})

Every FINREP 9 rule, by template

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