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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Each of the 119 values it checks in loans and advances: accumulated partial write-offs cannot be more than zero (F 23.06, EBA rule v8341_s)

A warning in the financial reporting return (FINREP 9), on template F 23.06, loans and advances: accumulated partial write-offs.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Each of the values it checks in loans and advances: accumulated partial write-offs cannot be more than zero.

EBA checks it for 17 columns, from accumulated partial write-offs (0010) to past due > 7 years (0170). And for seven rows: loans and advances, households, loans collateralised by residential immovable property, non-financial corporations - SMEs, commercial Real Estate (CRE) loans to SMEs, non-financial corporations - other than SMEs, and commercial Real Estate (CRE) loans to NFCs other than SMEs. That makes 119 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: Exposures with forbearance measures: of which: Commercial Real Estate (CRE) loans to SMEs <= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark F 23.06 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

Loans and advances: accumulated partial write-offs (F 23.06)

Rows

  • 0010Loans and advances
  • 0020of which: Households
  • 0030of which: Loans collateralised by residential immovable property
  • 0040of which: Non-financial corporations - SMEs
  • 0050of which: Commercial Real Estate (CRE) loans to SMEs
  • 0060of which: Non-financial corporations - other than SMEs
  • 0070of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs

Columns

  • 0010Accumulated partial write-offs
  • 0020of which: Exposures with forbearance measures
  • 0030Performing
  • 0040of which: Past due > 30 days <= 90 days
  • 0050of which: Exposures with forbearance measures
  • 0060Non Performing
  • 0070of which: Exposures with forbearance measures
  • 0080Unlikely to pay that are not past due or past due <= 90 days
  • 0090of which: Exposures with forbearance measures
  • 0100Past due > 90 days
  • 0110of which: Exposures with forbearance measures
  • 0120Past due > 90 days <= 180 days
  • 0130Past due > 180 days <= 1 year
  • 0140Past due > 1 years <= 2 years
  • 0150Past due > 2 years <= 5 years
  • 0160Past due > 5 years <= 7 years
  • 0170Past due > 7 years

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Commercial Real Estate (CRE) loans to SMEs, exposures with forbearance measures can then be at most 0.

0Passes
100Fails

A file that reports 0 passes. One that reports 100 fails, by 100.

The numbers are illustrative.

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_23.06,r0050,c0090,} <= 0

The next five:

{F_23.06,r0060,c0170,} <= 0{F_23.06,r0050,c0140,} <= 0{F_23.06,r0040,c0040,} <= 0{F_23.06,r0010,c0130,} <= 0{F_23.06,r0010,c0120,} <= 0

And 113 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.