Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Gross carrying amount of instruments, for the following types of forbearance measures cannot be less than the sum of two rows (EBA rule v8101_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 cannot be less than loans and advances having been forborne twice plus loans and advances having been forborne more than twice.

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: having been granted forbearance measures during the period: Gross carrying amount of instruments, for the following types of forbearance measures: >= Loans and advances having been forborne twice + Loans and advances having been forborne more than twice

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 26.00 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

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

Rows

  • 0020Gross carrying amount of instruments, for the following types of forbearance measures:
  • 0100Loans and advances having been forborne twice
  • 0110Loans and advances having been forborne more than twice

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
Loans and advances having been forborne twice1,200
Loans and advances having been forborne more than twice800
Together2,000
What the rule then expects

Gross carrying amount of instruments, for the following types of forbearance measures must then be at least 2,000.

2,000Passes
1,900Fails

A file that reports 2,000 passes. One that reports 1,900 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,c0060,} >= {F_26.00.a,r0100,c0060,} + {F_26.00.a,r0110,c0060,}

The next five:

{F_26.00.a,r0020,c0090,} >= {F_26.00.a,r0100,c0090,} + {F_26.00.a,r0110,c0090,}{F_26.00.a,r0020,c0020,} >= {F_26.00.a,r0100,c0020,} + {F_26.00.a,r0110,c0020,}{F_26.00.a,r0020,c0070,} >= {F_26.00.a,r0100,c0070,} + {F_26.00.a,r0110,c0070,}{F_26.00.a,r0020,c0040,} >= {F_26.00.a,r0100,c0040,} + {F_26.00.a,r0110,c0040,}{F_26.00.a,r0020,c0010,} >= {F_26.00.a,r0100,c0010,} + {F_26.00.a,r0110,c0010,}

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.