Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt securities: the sum of three rows must equal credit institutions, forborne gross carrying amount (all sheets added up) (EBA rule v5296_m)

A warning in the financial reporting return (FINREP 9), on templates F 19.00.a, information on forborne exposures (I) and F 20.04, geographical breakdown of assets by residence of the counterparty.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For credit institutions: these three added up must equal forborne gross carrying amount (all sheets added up):

  • Gross carrying amount / nominal amount of exposures with forbearance measures (row 0040)
  • Gross carrying amount / nominal amount of exposures with forbearance measures (row 0214)
  • Gross carrying amount / nominal amount of exposures with forbearance measures (row 0184)
How the Line4 Check report words itShow

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

F_19.00.A: Debt securities, credit institutions, Gross carrying amount / nominal amount of exposures with forbearance measures (row 0040) + F_19.00.A: Debt securities, credit institutions, Gross carrying amount / nominal amount of exposures with forbearance measures (row 0214) + F_19.00.A: Debt securities, credit institutions, Gross carrying amount / nominal amount of exposures with forbearance measures (row 0184) = F_20.04: Credit institutions, Of which: forborne (all sheets added up)

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  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 20.04 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

  • 0040Credit institutions
  • 0184Credit institutions
  • 0214Credit institutions

Column

  • 0010Gross carrying amount / nominal amount of exposures with forbearance measures

Geographical breakdown of assets by residence of the counterparty (F 20.04)

Row

  • 0110Credit institutions

Column

  • 0022Of which: forborne
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

sum({F_19.00.a,r0040,c0010,},{F_19.00.a,r0214,c0010,},{F_19.00.a,r0184,c0010,}) = sum({F_20.04,r0110,c0022,})

Every FINREP 9 rule, by template

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