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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Gross carrying amount / nominal amount of exposures with forbearance measures must equal the sum of its two parts (F 19.00.d, EBA rule v4422_h)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

Gross carrying amount / nominal amount of exposures with forbearance measures must equal non-performing exposures with forbearance measures plus performing exposures with forbearance measures.

All the values are in the loan commitments given row (0340) of F 19.00.d.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

Loan commitments given, Gross carrying amount / nominal amount of exposures with forbearance measures = Loan commitments given, Non-performing exposures with forbearance measures + Loan commitments given, Performing exposures with forbearance measures

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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 (IV) (F 19.00.d)

Row

  • 0340Loan commitments given

Columns

  • 0010Gross carrying amount / nominal amount of exposures with forbearance measures
  • 0020Performing exposures with forbearance measures
  • 0060Non-performing exposures with forbearance measures

A worked example

The first of its checks, with simple numbers.

Illustrative values
Non-performing exposures with forbearance measures1,200
Performing exposures with forbearance measures800
Together2,000
What the rule then expects

Gross carrying amount / nominal amount of exposures with forbearance measures must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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. Cells are written as {template, row, column, sheet}.

{F_19.00.d,r0340,c0010,} = {F_19.00.d,r0340,c0060,} + {F_19.00.d,r0340,c0020,}

Every FINREP 9 rule, by template

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