Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Non-financial corporations cannot be less than having been granted forbearance measures during the period (F 26.00.b, EBA rule v8103_m)

A warning in the financial reporting return (FINREP 9), on template F 26.00.b, forbearance management and quality of forbearance (II).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Non-financial corporations cannot be less than having been granted forbearance measures during the period.

All the values are in the gross carrying amount of non-performing forborne loans and advances that failed to meet the non-performing exit criteria row (0130) of F 26.00.b.

How the Line4 Check report words itShow

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

Gross carrying amount of non-performing forborne loans and advances that failed to meet the non-performing exit criteria, of which: Non-financial corporations >= Gross carrying amount of non-performing forborne loans and advances that failed to meet the non-performing exit criteria, of which: having been granted forbearance measures during the period

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 (II) (F 26.00.b)

Row

  • 0130Gross carrying amount of non-performing forborne loans and advances that failed to meet the non-performing exit criteria

Columns

  • 0070of which: Non-financial corporations
  • 0090of which: having been granted forbearance measures during the period

A worked example

The first of its checks, with simple numbers.

Illustrative values
Non-financial corporations1,200
What the rule then expects

Having been granted forbearance measures during the period can then be at most 1,200.

1,200Passes
1,300Fails

A file that reports 1,200 passes. One that reports 1,300 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.b,r0130,c0070,} >= {F_26.00.b,r0130,c0090,}

Every FINREP 9 rule, by template

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