Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Defaulted non-performing exposures with forbearance measures cannot be more than defaulted gross carrying amount or nominal amount (EBA rule v3128_m)

A warning in the financial reporting return (FINREP 9), on templates F 18.00.a, information on performing and non-performing exposures (I) and 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

Defaulted non-performing exposures with forbearance measures cannot be more than defaulted gross carrying amount or nominal amount.

EBA checks it for 57 rows, from cash balances at central banks and other demand deposits (0005) to credit for consumption (0933). That makes 57 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.

F_19.00.A: Loans and advances, of which: Defaulted <= F_18.00.A: Loans and advances, Of which: defaulted

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 and 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 (I) (F 18.00.a)

Rows

  • 0005Cash balances at central banks and other demand deposits
  • 0010Debt securities
  • 0020Central banks
  • 0030General governments
  • 0040Credit institutions
  • 0050Other financial corporations
  • 0060Non-financial corporations
  • 0070Loans and advances
  • 0080Central banks
  • 0090General governments
  • 0100Credit institutions
  • 0110Other financial corporations
  • 0120Non-financial corporations
  • 0130Of which: Small and Medium-sized Enterprises
  • 0140Of which: Loans collateralised by commercial immovable property
  • 0150Households
  • 0160Of which: Loans collateralised by residential immovable property
  • 0170Of which: Credit for consumption
  • 0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
  • 0181Debt securities
  • 0182Central banks
  • 0183General governments
  • 0184Credit institutions
  • 0185Other financial corporations
  • 0186Non-financial corporations
  • 0191Loans and advances
  • 0192Central banks
  • 0193General governments
  • 0194Credit institutions
  • 0195Other financial corporations
  • 0196Non-financial corporations
  • 0197Households
  • 0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
  • 0211Debt securities
  • 0212Central banks
  • 0213General governments
  • 0214Credit institutions
  • 0215Other financial corporations
  • 0216Non-financial corporations
  • 0221Loans and advances

And 17 more.

Column

  • 0110Of which: defaulted

Information on forborne exposures (I) (F 19.00.a)

Rows

  • 0005Cash balances at central banks and other demand deposits
  • 0010Debt securities
  • 0020Central banks
  • 0030General governments
  • 0040Credit institutions
  • 0050Other financial corporations
  • 0060Non-financial corporations
  • 0070Loans and advances
  • 0080Central banks
  • 0090General governments
  • 0100Credit institutions
  • 0110Other financial corporations
  • 0120Non-financial corporations
  • 0130Of which: Small and Medium-sized Enterprises
  • 0140Of which: Loans collateralised by commercial immovable property
  • 0150Households
  • 0160Of which: Loans collateralised by residential immovable property
  • 0170Of which: Credit for consumption
  • 0180DEBT INSTRUMENTS VALUED AT COST OR AT AMORTISED COST
  • 0181Debt securities
  • 0182Central banks
  • 0183General governments
  • 0184Credit institutions
  • 0185Other financial corporations
  • 0186Non-financial corporations
  • 0191Loans and advances
  • 0192Central banks
  • 0193General governments
  • 0194Credit institutions
  • 0195Other financial corporations
  • 0196Non-financial corporations
  • 0197Households
  • 0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
  • 0211Debt securities
  • 0212Central banks
  • 0213General governments
  • 0214Credit institutions
  • 0215Other financial corporations
  • 0216Non-financial corporations
  • 0221Loans and advances

And 17 more.

Column

  • 0090of which: Defaulted

A worked example

The first of its checks, with simple numbers.

Illustrative values
Loans and advances, defaulted non-performing exposures with forbearance measures1,200
What the rule then expects

Loans and advances, defaulted gross carrying amount or nominal amount must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 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.a,r0221,c0090,} <= {F_18.00.a,r0221,c0110,}

The next five:

{F_19.00.a,r0140,c0090,} <= {F_18.00.a,r0140,c0110,}{F_19.00.a,r0183,c0090,} <= {F_18.00.a,r0183,c0110,}{F_19.00.a,r0181,c0090,} <= {F_18.00.a,r0181,c0110,}{F_19.00.a,r0216,c0090,} <= {F_18.00.a,r0216,c0110,}{F_19.00.a,r0193,c0090,} <= {F_18.00.a,r0193,c0110,}

And 51 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.