Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Exposures with forbearance measures, non Performing must equal the sum of its two parts (F 23.05, EBA rule v8011_m)

A warning in the financial reporting return (FINREP 9), on template F 23.05, loans and advances: collateral received and financial guarantees received.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For exposures with forbearance measures: non Performing must equal unlikely to pay that are not past due or past due <= 90 days plus past due > 90 days.

EBA checks it for 21 rows, from financial guarantees received on loans and advances (0010) to commercial Real Estate (CRE) loans to NFCs other than SMEs (0210). That makes 21 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: Commercial Real Estate (CRE) loans to SMEs, Non Performing, of which: Exposures with forbearance measures = of which: Commercial Real Estate (CRE) loans to SMEs, Unlikely to pay that are not past due or past due <= 90 days, of which: Exposures with forbearance measures + of which: Commercial Real Estate (CRE) loans to SMEs, Past due > 90 days, 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. 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 23.05 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

Loans and advances: collateral received and financial guarantees received (F 23.05)

Rows

  • 0010Financial guarantees received on loans 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
  • 0080Collateral received on loans and advances
  • 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
  • 0150Immovable property collateral received on loans and advances
  • 0160of which: Households
  • 0170of which: Loans collateralised by residential immovable property
  • 0180of which: Non-financial corporations - SMEs
  • 0190of which: Commercial Real Estate (CRE) loans to SMEs
  • 0200of which: Non-financial corporations - other than SMEs
  • 0210of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Columns

  • 0070of which: Exposures with forbearance measures
  • 0090of which: Exposures with forbearance measures
  • 0110of which: Exposures with forbearance measures

A worked example

The first of its checks, with simple numbers.

Illustrative values
Exposures with forbearance measures, unlikely to pay that are not past due or past due <= 90 days1,200
Exposures with forbearance measures, past due > 90 days800
Together2,000
What the rule then expects

Exposures with forbearance measures, non Performing must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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_23.05,r0190,c0070,} = {F_23.05,r0190,c0090,} + {F_23.05,r0190,c0110,}

The next five:

{F_23.05,r0120,c0070,} = {F_23.05,r0120,c0090,} + {F_23.05,r0120,c0110,}{F_23.05,r0150,c0070,} = {F_23.05,r0150,c0090,} + {F_23.05,r0150,c0110,}{F_23.05,r0030,c0070,} = {F_23.05,r0030,c0090,} + {F_23.05,r0030,c0110,}{F_23.05,r0080,c0070,} = {F_23.05,r0080,c0090,} + {F_23.05,r0080,c0110,}{F_23.05,r0130,c0070,} = {F_23.05,r0130,c0090,} + {F_23.05,r0130,c0110,}

And 15 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.