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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A calculation check across information on forborne exposures and geographical breakdown of assets (F 19.00.a, F 20.04, EBA rule v5299_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

These four added up must equal cash balances at central banks and other demand deposits, forborne gross carrying amount (all sheets added up) plus loans and advances, forborne gross carrying amount (all sheets added up):

  • Loans and advances, gross carrying amount / nominal amount of exposures with forbearance measures (under debt instruments valued at cost or at amortised cost)
  • Loans and advances, gross carrying amount / nominal amount of exposures with forbearance measures (under debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment)
  • Loans and advances, gross carrying amount / nominal amount of exposures with forbearance measures (under debt instruments at fair value through other comprehensive income or through equity subject to impairment)
  • Cash balances at central banks and other demand deposits, gross carrying amount / nominal amount of exposures with forbearance measures

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

How the Line4 Check report words itShow

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

F_19.00.A: DEBT INSTRUMENTS VALUED AT COST OR AT AMORTISED COST, loans and advances, Gross carrying amount / nominal amount of exposures with forbearance measures + F_19.00.A: DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT, loans and advances, Gross carrying amount / nominal amount of exposures with forbearance measures + F_19.00.A: DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT, loans and advances, Gross carrying amount / nominal amount of exposures with forbearance measures + F_19.00.A: Cash balances at central banks and other demand deposits, Gross carrying amount / nominal amount of exposures with forbearance measures = F_20.04: Cash balances at central banks and other demand deposits, Of which: forborne (all sheets added up) + F_20.04: Loans and advances, 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

  • 0005Cash balances at central banks and other demand deposits
  • 0070Loans and advances
  • 0191Loans and advances
  • 0221Loans and advances

Column

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

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

Rows

  • 0075Cash balances at central banks and other demand deposits
  • 0140Loans and advances

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,r0070,c0010,},{F_19.00.a,r0221,c0010,},{F_19.00.a,r0191,c0010,},{F_19.00.a,r0005,c0010,}) = sum({F_20.04,r0075,c0022,},{F_20.04,r0140,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.