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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Perfoming exposures with forbearance measures, accumulated impairment and provisions cannot be more than zero (EBA rule v5710_s)

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

Perfoming exposures with forbearance measures - accumulated impairment and provisions cannot be more than zero.

EBA checks it for 39 rows, from cash balances at central banks and other demand deposits (0005) to credit for consumption (0913). That makes 39 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.

Perfoming exposures with forbearance measures - Accumulated impairment and provisions: Central banks <= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  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 (II) (F 19.00.b)

Rows

  • 0005Cash balances at central banks and other demand deposits
  • 0010Debt securities
  • 0020Central banks
  • 0030General governments
  • 0040Credit institutions
  • 0050Other financial corporations
  • 0060Non-financial corporations
  • 0070Loans and advances
  • 0080Central banks
  • 0090General governments
  • 0100Credit institutions
  • 0110Other financial corporations
  • 0120Non-financial corporations
  • 0130Of which: Small and Medium-sized Enterprises
  • 0140Of which: Loans collateralised by commercial immovable property
  • 0150Households
  • 0160Of which: Loans collateralised by residential immovable property
  • 0170Of which: Credit for consumption
  • 0180DEBT INSTRUMENTS VALUED AT COST OR AT AMORTISED COST
  • 0181Debt securities
  • 0182Central banks
  • 0183General governments
  • 0184Credit institutions
  • 0185Other financial corporations
  • 0186Non-financial corporations
  • 0191Loans and advances
  • 0192Central banks
  • 0193General governments
  • 0194Credit institutions
  • 0195Other financial corporations
  • 0196Non-financial corporations
  • 0197Households
  • 0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
  • 0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
  • 0335DEBT INSTRUMENTS HELD FOR SALE
  • 0900Of which: Small and Medium-sized Enterprises
  • 0903Of which: Loans collateralised by commercial immovable property
  • 0910Of which: Loans collateralised by residential immovable property
  • 0913Of which: Credit for consumption

Column

  • 0130Perfoming exposures with forbearance measures - Accumulated impairment and provisions

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Central banks, perfoming exposures with forbearance measures - accumulated impairment and provisions can then be at most 0.

0Passes
100Fails

A file that reports 0 passes. One that reports 100 fails, by 100.

The numbers are illustrative.

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,r0182,c0130,} <= 0

The next five:

{F_19.00.b,r0150,c0130,} <= 0{F_19.00.b,r0180,c0130,} <= 0{F_19.00.b,r0183,c0130,} <= 0{F_19.00.b,r0191,c0130,} <= 0{F_19.00.b,r0197,c0130,} <= 0

And 33 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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