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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Past due > 90 days cannot be more than exposures with forbearance measures (F 23.04, EBA rule v7993_m)

A warning in the financial reporting return (FINREP 9), on template F 23.04, loans and advances: additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Past due > 90 days cannot be more than exposures with forbearance measures.

EBA checks it for 20 rows, from loans and advances (0010) to commercial Real Estate (CRE) loans to NFCs other than SMEs (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: Households, Past due > 90 days <= of which: Households, 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 bigger 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 23.04 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

Loans and advances: additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk (F 23.04)

Rows

  • 0010Loans and advances
  • 0020of which: Households
  • 0030of which: Loans collateralised by residential immovable property
  • 0040of which: Non-financial corporations - SMEs
  • 0050of which: Commercial Real Estate (CRE) loans to SMEs
  • 0060of which: Non-financial corporations - other than SMEs
  • 0070of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs
  • 0080Loans and advances at cost or at amortised cost
  • 0090of which: Households
  • 0100of which: Loans collateralised by residential immovable property
  • 0110of which: Non-financial corporations - SMEs
  • 0120of which: Commercial Real Estate (CRE) loans to SMEs
  • 0130of which: Non-financial corporations - other than SMEs
  • 0140of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs
  • 0150Unsecured loans and advances without guarantees
  • 0160of which: Households
  • 0170of which: Non-financial corporations - SMEs
  • 0180of which: Commercial Real Estate (CRE) loans to SMEs
  • 0190of which: Non-financial corporations - other than SMEs
  • 0200of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Columns

  • 0100Past due > 90 days
  • 0110of which: Exposures with forbearance measures

A worked example

The first of its checks, with simple numbers.

Illustrative values
Past due > 90 days1,200
What the rule then expects

Exposures with forbearance measures must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 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_23.04,r0020,c0100,} <= {F_23.04,r0020,c0110,}

The next five:

{F_23.04,r0030,c0100,} <= {F_23.04,r0030,c0110,}{F_23.04,r0050,c0100,} <= {F_23.04,r0050,c0110,}{F_23.04,r0150,c0100,} <= {F_23.04,r0150,c0110,}{F_23.04,r0140,c0100,} <= {F_23.04,r0140,c0110,}{F_23.04,r0170,c0100,} <= {F_23.04,r0170,c0110,}

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.