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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 must equal the sum of its seven parts (EBA rule v8100_m)

A warning in the financial reporting return (FINREP 9), on template 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 must equal these seven added up:

  • Grace period or payment moratorium
  • Debt asset swaps
  • Other forbearance measures
  • Rescheduled payments
  • Extension of maturity or term
  • Interest rate reduction
  • Debt forgiveness

EBA checks it for nine columns, from loans and advances with forbearance measures (0010) to having been granted forbearance measures during the period (0090). That makes nine 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: performing: Gross carrying amount of instruments, for the following types of forbearance measures: = Grace period/payment moratorium + Debt asset swaps + Other forbearance measures + Rescheduled payments + Extension of maturity/term + Interest rate reduction + Debt forgiveness

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 26.00 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

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

Rows

  • 0020Gross carrying amount of instruments, for the following types of forbearance measures:
  • 0030Grace period/payment moratorium
  • 0040Interest rate reduction
  • 0050Extension of maturity/term
  • 0060Rescheduled payments
  • 0070Debt forgiveness
  • 0080Debt asset swaps
  • 0090Other forbearance measures

Columns

  • 0010Loans and advances with forbearance measures
  • 0020of which: performing
  • 0030of which: having been granted forbearance measures during the period
  • 0040of which: Households
  • 0050of which: performing
  • 0060of which: having been granted forbearance measures during the period
  • 0070of which: Non-financial corporations
  • 0080of which: performing
  • 0090of which: having been granted forbearance measures during the period

A worked example

The first of its checks, with simple numbers.

Illustrative values
Grace period or payment moratorium1,200
Debt asset swaps800
Other forbearance measures450
Rescheduled payments300
Extension of maturity or term150
Interest rate reduction100
Debt forgiveness60
Together3,060
What the rule then expects

Gross carrying amount of instruments, for the following types of forbearance measures must then be 3,060.

3,060Passes
3,160Fails

A file that reports 3,060 passes. One that reports 3,160 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_26.00.a,r0020,c0050,} = sum({F_26.00.a,r0030,c0050,},{F_26.00.a,r0080,c0050,},{F_26.00.a,r0090,c0050,},{F_26.00.a,r0060,c0050,},{F_26.00.a,r0050,c0050,},{F_26.00.a,r0040,c0050,},{F_26.00.a,r0070,c0050,})

The next five:

{F_26.00.a,r0020,c0090,} = sum({F_26.00.a,r0050,c0090,},{F_26.00.a,r0030,c0090,},{F_26.00.a,r0090,c0090,},{F_26.00.a,r0040,c0090,},{F_26.00.a,r0070,c0090,},{F_26.00.a,r0080,c0090,},{F_26.00.a,r0060,c0090,}){F_26.00.a,r0020,c0010,} = sum({F_26.00.a,r0050,c0010,},{F_26.00.a,r0040,c0010,},{F_26.00.a,r0060,c0010,},{F_26.00.a,r0070,c0010,},{F_26.00.a,r0030,c0010,},{F_26.00.a,r0080,c0010,},{F_26.00.a,r0090,c0010,}){F_26.00.a,r0020,c0060,} = sum({F_26.00.a,r0040,c0060,},{F_26.00.a,r0050,c0060,},{F_26.00.a,r0060,c0060,},{F_26.00.a,r0090,c0060,},{F_26.00.a,r0070,c0060,},{F_26.00.a,r0030,c0060,},{F_26.00.a,r0080,c0060,}){F_26.00.a,r0020,c0070,} = sum({F_26.00.a,r0050,c0070,},{F_26.00.a,r0060,c0070,},{F_26.00.a,r0080,c0070,},{F_26.00.a,r0030,c0070,},{F_26.00.a,r0090,c0070,},{F_26.00.a,r0040,c0070,},{F_26.00.a,r0070,c0070,}){F_26.00.a,r0020,c0040,} = sum({F_26.00.a,r0080,c0040,},{F_26.00.a,r0060,c0040,},{F_26.00.a,r0050,c0040,},{F_26.00.a,r0040,c0040,},{F_26.00.a,r0070,c0040,},{F_26.00.a,r0030,c0040,},{F_26.00.a,r0090,c0040,})

And 3 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.