Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment: loans and advances must equal the sum of its six parts (F 19.00.b, EBA rule v5358_m)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

For debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment: loans and advances must equal these six added up:

  • Central banks
  • Credit institutions
  • Non-financial corporations
  • Other financial corporations
  • General governments
  • Households

EBA checks it for four columns: accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions, non-performing exposures with forbearance measures - accumulated impairment, accumulated negative changes in impairment due to credit risk a, instruments with modifications in their terms and conditions, and refinancing. That makes four checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in impairment due to credit risk a: Loans and advances = Central banks + Credit institutions + Non-financial corporations + Other financial corporations + General governments + Households

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

Rows

  • 0221Loans and advances
  • 0222Central banks
  • 0223General governments
  • 0224Credit institutions
  • 0225Other financial corporations
  • 0226Non-financial corporations
  • 0227Households

Columns

  • 0120Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
  • 0140Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in impairment due to credit risk a
  • 0150Instruments with modifications in their terms and conditions
  • 0160Refinancing

A worked example

The first of its checks, with simple numbers.

Illustrative values
Central banks1,200
Credit institutions800
Non-financial corporations450
Other financial corporations300
General governments150
Households100
Together3,000
What the rule then expects

Loans and advances must then be 3,000.

3,000Passes
3,100Fails

A file that reports 3,000 passes. One that reports 3,100 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_19.00.b,r0221,c0140,} = sum({F_19.00.b,r0222,c0140,},{F_19.00.b,r0224,c0140,},{F_19.00.b,r0226,c0140,},{F_19.00.b,r0225,c0140,},{F_19.00.b,r0223,c0140,},{F_19.00.b,r0227,c0140,})

The next three:

{F_19.00.b,r0221,c0120,} = sum({F_19.00.b,r0223,c0120,},{F_19.00.b,r0227,c0120,},{F_19.00.b,r0226,c0120,},{F_19.00.b,r0225,c0120,},{F_19.00.b,r0224,c0120,},{F_19.00.b,r0222,c0120,}){F_19.00.b,r0221,c0150,} = sum({F_19.00.b,r0226,c0150,},{F_19.00.b,r0225,c0150,},{F_19.00.b,r0227,c0150,},{F_19.00.b,r0222,c0150,},{F_19.00.b,r0223,c0150,},{F_19.00.b,r0224,c0150,}){F_19.00.b,r0221,c0160,} = sum({F_19.00.b,r0224,c0160,},{F_19.00.b,r0222,c0160,},{F_19.00.b,r0227,c0160,},{F_19.00.b,r0223,c0160,},{F_19.00.b,r0226,c0160,},{F_19.00.b,r0225,c0160,})

Every FINREP 9 rule, by template

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