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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances with forbearance measures cannot be less than performing loans and advances with forbearance measures (EBA rule v8128_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

Loans and advances with forbearance measures cannot be less than performing loans and advances with forbearance measures.

EBA checks it for twelve rows, from number of instruments (0010) to loans and advances to which forbearance measures were granted in addition to already existing forbearance measures (0120). That makes twelve 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.

Loans and advances having been forborne more than twice, Loans and advances with forbearance measures >= Loans and advances having been forborne more than twice, of which: performing

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

  • 0010Number of instruments
  • 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
  • 0100Loans and advances having been forborne twice
  • 0110Loans and advances having been forborne more than twice
  • 0120Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures

Columns

  • 0010Loans and advances with forbearance measures
  • 0020of which: performing

A worked example

The first of its checks, with simple numbers.

Illustrative values
Loans and advances with forbearance measures1,200
What the rule then expects

Performing loans and advances with forbearance measures 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_26.00.a,r0110,c0010,} >= {F_26.00.a,r0110,c0020,}

The next five:

{F_26.00.a,r0090,c0010,} >= {F_26.00.a,r0090,c0020,}{F_26.00.a,r0050,c0010,} >= {F_26.00.a,r0050,c0020,}{F_26.00.a,r0100,c0010,} >= {F_26.00.a,r0100,c0020,}{F_26.00.a,r0030,c0010,} >= {F_26.00.a,r0030,c0020,}{F_26.00.a,r0010,c0010,} >= {F_26.00.a,r0010,c0020,}

And 6 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.