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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Exposures with forbearance measures, gross carrying amount must equal the sum of its two parts (F 18.02.a, EBA rule v8272_h)

A warning in the financial reporting return (FINREP 9), on template F 18.02.a, commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Exposures with forbearance measures, gross carrying amount must equal non-performing exposures with forbearance measures plus exposures with forbearance measures, performing.

EBA checks it for ten rows, from commercial real estate (CRE) loans to small and medium-sized enterprises (0010) to loans with LTV ratio higher than 100% (0100). That makes ten 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.

Commercial real estate (CRE) loans to small and medium-sized enterprises, Gross carrying amount, of which: Exposures with forbearance measures = Commercial real estate (CRE) loans to small and medium-sized enterprises, Of which: Non-performing exposures with forbearance measures + Commercial real estate (CRE) loans to small and medium-sized enterprises, Performing, of which: Exposures with forbearance measures

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 18.02 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

Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (I) (F 18.02.a)

Rows

  • 0010Commercial real estate (CRE) loans to small and medium-sized enterprises
  • 0020Commercial real estate (CRE) loans to non-financial corporations other than SMEs
  • 0030Loans collateralised by commercial immovable property
  • 0040Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%
  • 0050Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%
  • 0060Of which: Loans with LTV ratio higher than 100%
  • 0070Loans collateralised by residential immovable property
  • 0080Of which: Loans with LTV ratio higher than 60% and less than or equal to 80%
  • 0090Of which: Loans with LTV ratio higher than 80% and less than or equal to 100%
  • 0100Of which: Loans with LTV ratio higher than 100%

Columns

  • 0020of which: Exposures with forbearance measures
  • 0060of which: Exposures with forbearance measures
  • 0170Of which: Non-performing exposures with forbearance measures

A worked example

The first of its checks, with simple numbers.

Illustrative values
Non-performing exposures with forbearance measures1,200
Exposures with forbearance measures, performing800
Together2,000
What the rule then expects

Exposures with forbearance measures, gross carrying amount must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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_18.02.a,r0010,c0020,} = {F_18.02.a,r0010,c0170,} + {F_18.02.a,r0010,c0060,}

The next five:

{F_18.02.a,r0050,c0020,} = {F_18.02.a,r0050,c0170,} + {F_18.02.a,r0050,c0060,}{F_18.02.a,r0020,c0020,} = {F_18.02.a,r0020,c0170,} + {F_18.02.a,r0020,c0060,}{F_18.02.a,r0100,c0020,} = {F_18.02.a,r0100,c0170,} + {F_18.02.a,r0100,c0060,}{F_18.02.a,r0090,c0020,} = {F_18.02.a,r0090,c0170,} + {F_18.02.a,r0090,c0060,}{F_18.02.a,r0040,c0020,} = {F_18.02.a,r0040,c0170,} + {F_18.02.a,r0040,c0060,}

And 4 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.