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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Gross carrying amount of instruments, for the following types of forbearance measures, non-financial corporations must equal the sum of its three parts (EBA rule v8095_m)

A warning in the financial reporting return (FINREP 9), on templates F 19.00.a, information on forborne exposures (I) and F 26.00.a, forbearance management and quality of forbearance (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Gross carrying amount of instruments, for the following types of forbearance measures, non-financial corporations must equal these three added up, all for non-financial corporations:

  • Gross carrying amount / nominal amount of exposures with forbearance measures (row 0226)
  • Gross carrying amount / nominal amount of exposures with forbearance measures (row 0120)
  • Gross carrying amount / nominal amount of exposures with forbearance measures (row 0196)
How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

F_26.00.A: Gross carrying amount of instruments, for the following types of forbearance measures:, of which: Non-financial corporations = F_19.00.A: Loans and advances, non-financial corporations, Gross carrying amount / nominal amount of exposures with forbearance measures (row 0226) + F_19.00.A: Loans and advances, non-financial corporations, Gross carrying amount / nominal amount of exposures with forbearance measures (row 0120) + F_19.00.A: Loans and advances, non-financial corporations, Gross carrying amount / nominal amount of exposures with forbearance measures (row 0196)

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 26.00 and F 19.00 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

Information on forborne exposures (I) (F 19.00.a)

Rows

  • 0120Non-financial corporations
  • 0196Non-financial corporations
  • 0226Non-financial corporations

Column

  • 0010Gross carrying amount / nominal amount of exposures with forbearance measures

Forbearance management and quality of forbearance (I) (F 26.00.a)

Row

  • 0020Gross carrying amount of instruments, for the following types of forbearance measures:

Column

  • 0070of which: Non-financial corporations

A worked example

The first of its checks, with simple numbers.

Illustrative values
Non-financial corporations, gross carrying amount / nominal amount of exposures with forbearance measures (row 0226)1,200
Non-financial corporations, gross carrying amount / nominal amount of exposures with forbearance measures (row 0120)800
Non-financial corporations, gross carrying amount / nominal amount of exposures with forbearance measures (row 0196)450
Together2,450
What the rule then expects

Gross carrying amount of instruments, for the following types of forbearance measures, non-financial corporations must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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. Cells are written as {template, row, column, sheet}.

{F_26.00.a,r0020,c0070,} = sum({F_19.00.a,r0226,c0010,},{F_19.00.a,r0120,c0010,},{F_19.00.a,r0196,c0010,})

Every FINREP 9 rule, by template

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