Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A matching-values check on information on forborne exposures (F 19.00.b, EBA rule v8118_m)

A warning in the financial reporting return (FINREP 9), on template F 19.00.b, information on forborne exposures (II).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal non-performing exposures with forbearance measures - accumulated impairment, accumulated negative changes in impairment due to credit risk a.

EBA checks it for 18 rows, from debt securities (0211) to credit for consumption (0933). That makes 18 checks. A failure names the one that failed.

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

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.

Other financial corporations, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = Other financial corporations, Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in impairment due to credit risk a

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02The two values must be the same. Find which of the two is right, and correct the other one.
  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 19.00 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

Information on forborne exposures (II) (F 19.00.b)

Rows

  • 0211Debt securities
  • 0212Central banks
  • 0213General governments
  • 0214Credit institutions
  • 0215Other financial corporations
  • 0216Non-financial corporations
  • 0221Loans and advances
  • 0222Central banks
  • 0223General governments
  • 0224Credit institutions
  • 0225Other financial corporations
  • 0226Non-financial corporations
  • 0227Households
  • 0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT
  • 0920Of which: Small and Medium-sized Enterprises
  • 0923Of which: Loans collateralised by commercial immovable property
  • 0930Of which: Loans collateralised by residential immovable property
  • 0933Of which: Credit for consumption

Columns

  • 0120Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
  • 0140Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in impairment due to credit risk a

A worked example

The first of its checks, with simple numbers.

Illustrative values
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions1,200
What the rule then expects

Non-performing exposures with forbearance measures - accumulated impairment, accumulated negative changes in impairment due to credit risk a must then be 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_19.00.b,r0215,c0120,} = {F_19.00.b,r0215,c0140,}

The next five:

{F_19.00.b,r0920,c0120,} = {F_19.00.b,r0920,c0140,}{F_19.00.b,r0211,c0120,} = {F_19.00.b,r0211,c0140,}{F_19.00.b,r0224,c0120,} = {F_19.00.b,r0224,c0140,}{F_19.00.b,r0222,c0120,} = {F_19.00.b,r0222,c0140,}{F_19.00.b,r0226,c0120,} = {F_19.00.b,r0226,c0140,}

And 12 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.