Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances: the sum of three rows must equal non-financial corporations, forborne gross carrying amount (all sheets added up) (EBA rule v5304_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 non-financial corporations: 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 0120)
  • Gross carrying amount / nominal amount of exposures with forbearance measures (row 0196)
  • Gross carrying amount / nominal amount of exposures with forbearance measures (row 0226)
How the Line4 Check report words itShow

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

F_19.00.A: Loans and advances, non-financial corporations, Gross carrying amount / nominal amount of exposures with forbearance measures (row 0120) + F_19.00.A: Loans and advances, non-financial corporations, Gross carrying amount / nominal amount of exposures with forbearance measures (row 0196) + F_19.00.A: Loans and advances, non-financial corporations, Gross carrying amount / nominal amount of exposures with forbearance measures (row 0226) = F_20.04: Non-financial corporations, 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

  • 0120Non-financial corporations
  • 0196Non-financial corporations
  • 0226Non-financial corporations

Column

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

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

Row

  • 0190Non-financial corporations

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,r0120,c0010,},{F_19.00.a,r0196,c0010,},{F_19.00.a,r0226,c0010,}) = sum({F_20.04,r0190,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.