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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Impaired non-performing exposures with forbearance measures cannot be more than non-performing exposures with forbearance measures (F 19.00.d, EBA rule v4425_m)

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

Impaired non-performing exposures with forbearance measures cannot be more than non-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, of which: Impaired <= Loan commitments given, Non-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. 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 (IV) (F 19.00.d)

Row

  • 0340Loan commitments given

Columns

  • 0060Non-performing exposures with forbearance measures
  • 0100of which: Impaired

A worked example

The first of its checks, with simple numbers.

Illustrative values
Impaired non-performing exposures with forbearance measures1,200
What the rule then expects

Non-performing exposures with forbearance measures 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. Cells are written as {template, row, column, sheet}.

{F_19.00.d,r0340,c0100,} <= {F_19.00.d,r0340,c0060,}

Every FINREP 9 rule, by template

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