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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Gross carrying amount cannot be less than exposures with forbearance measures (F 23.03, EBA rule v7970_m)

A warning in the financial reporting return (FINREP 9), on template F 23.03, loans and advances collateralised by immovable property: Breakdown by LTV ratios.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Gross carrying amount cannot be less than exposures with forbearance measures.

EBA checks it for 20 rows, from loans and advances collateralised by immovable property (0010) to loans with a LTV higher than 100% (0200). That makes 20 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.

of which: Loans with a LTV higher than 80% and lower than or equal to 100%, Gross carrying amount >= of which: Loans with a LTV higher than 80% and lower than or equal to 100%, of which: Exposures with forbearance measures

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller than it may be, one of them is wrong: check both before you change either.
  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 23.03 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

Loans and advances collateralised by immovable property: Breakdown by LTV ratios (F 23.03)

Rows

  • 0010Loans and advances collateralised by immovable property
  • 0020of which: Loans with a LTV higher than 60% and lower than or equal to 80%
  • 0030of which: Loans with a LTV higher than 80% and lower than or equal to 100%
  • 0040of which: Loans with a LTV higher than 100%
  • 0050Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property
  • 0060of which: Loans with a LTV higher than 60% and lower than or equal to 80%
  • 0070of which: Loans with a LTV higher than 80% and lower than or equal to 100%
  • 0080of which: Loans with a LTV higher than 100%
  • 0090Loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property
  • 0100of which: Loans with a LTV higher than 60% and lower than or equal to 80%
  • 0110of which: Loans with a LTV higher than 80% and lower than or equal to 100%
  • 0120of which: Loans with a LTV higher than 100%
  • 0130Commercial Real Estate loans to small and medium-sized enterprises (NFCs) collateralised by immovable property
  • 0140of which: Loans with a LTV higher than 60% and lower than or equal to 80%
  • 0150of which: Loans with a LTV higher than 80% and lower than or equal to 100%
  • 0160of which: Loans with a LTV higher than 100%
  • 0170Commercial Real Estate loans to non-financial corporations (NFCs) other than SMEs) collateralised by immovable property
  • 0180of which: Loans with a LTV higher than 60% and lower than or equal to 80%
  • 0190of which: Loans with a LTV higher than 80% and lower than or equal to 100%
  • 0200of which: Loans with a LTV higher than 100%

Columns

  • 0010Gross carrying amount
  • 0020of which: Exposures with forbearance measures

A worked example

The first of its checks, with simple numbers.

Illustrative values
Gross carrying amount1,200
What the rule then expects

Exposures with forbearance measures can then be at most 1,200.

1,200Passes
1,300Fails

A file that reports 1,200 passes. One that reports 1,300 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_23.03,r0150,c0010,} >= {F_23.03,r0150,c0020,}

The next five:

{F_23.03,r0180,c0010,} >= {F_23.03,r0180,c0020,}{F_23.03,r0100,c0010,} >= {F_23.03,r0100,c0020,}{F_23.03,r0070,c0010,} >= {F_23.03,r0070,c0020,}{F_23.03,r0030,c0010,} >= {F_23.03,r0030,c0020,}{F_23.03,r0170,c0010,} >= {F_23.03,r0170,c0020,}

And 14 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.