Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Gross carrying amount of non-performing forborne loans and advances that failed to meet the non-performing exit criteria cannot be negative (EBA rule v8362_s)

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

Gross carrying amount of non-performing forborne loans and advances that failed to meet the non-performing exit criteria cannot be negative.

EBA checks it for six columns: loans and advances with forbearance measures, having been granted forbearance measures during the period (0030), households, having been granted forbearance measures during the period (0060), non-financial corporations, and having been granted forbearance measures during the period (0090). That makes six 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: Households: Gross carrying amount of non-performing forborne loans and advances that failed to meet the non-performing exit criteria >= 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 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

  • 0010Loans and advances with forbearance measures
  • 0030of which: having been granted forbearance measures during the period
  • 0040of which: Households
  • 0060of which: having been granted forbearance measures during the period
  • 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.

What the rule then expects

Gross carrying amount of non-performing forborne loans and advances that failed to meet the non-performing exit criteria, households must then be at least 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_26.00.b,r0130,c0040,} >= 0

The next five:

{F_26.00.b,r0130,c0070,} >= 0{F_26.00.b,r0130,c0030,} >= 0{F_26.00.b,r0130,c0010,} >= 0{F_26.00.b,r0130,c0060,} >= 0{F_26.00.b,r0130,c0090,} >= 0

Every FINREP 9 rule, by template

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