Line4

1 min readSwitched off by EBAEBA reporting framework 4.2Updated 10 November 2026

Debt instruments other than held for trading or trading must equal the sum of its two parts (F 19.00.b, EBA rule v6014_m)

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

EBA switched this rule off in its 4.2 severity package (January 2026), so it does not run on reporting framework 4.2 filings. EBA's list of validation rules of 12 October 2026 still has it switched off. Line4 Check does not run it either.

The rule in plain words

Debt instruments other than held for trading or trading must equal debt instruments valued at cost or at amortised cost plus debt instruments at fair value through other comprehensive income or through equity subject to impairment.

All the values are in the perfoming exposures with forbearance measures - accumulated impairment and provisions column (0130) of F 19.00.b.

The template it checks

Information on forborne exposures (II) (F 19.00.b)

Rows

  • 0180DEBT INSTRUMENTS VALUED AT COST OR AT AMORTISED COST
  • 0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
  • 0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

Column

  • 0130Perfoming exposures with forbearance measures - Accumulated impairment and provisions
Show the rule as writtenShow

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

{F_19.00.b,r0330,c0130,} = {F_19.00.b,r0180,c0130,} + {F_19.00.b,r0201,c0130,}

Every FINREP 9 rule, by template

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