Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The sum of three rows must equal loans collateralized by commercial immovable property, forborne gross carrying amount (all sheets added up) (EBA rule v8683_m)

A warning in the financial reporting return (FINREP 9), on templates F 19.00.a, information on forborne exposures (I) and F 20.04, geographical breakdown of assets by residence of the counterparty.

Check your file against this ruleWhat to do if it fails

The rule in plain words

These three added up must equal loans collateralized by commercial immovable property, forborne gross carrying amount (all sheets added up):

  • Loans collateralised by commercial immovable property, gross carrying amount / nominal amount of exposures with forbearance measures (row 0923)
  • Loans collateralised by commercial immovable property, gross carrying amount / nominal amount of exposures with forbearance measures (row 0140)
  • Loans collateralised by commercial immovable property, gross carrying amount / nominal amount of exposures with forbearance measures (row 0903)
How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

F_19.00.A: Non-financial corporations, of which: Loans collateralised by commercial immovable property, Gross carrying amount / nominal amount of exposures with forbearance measures (row 0923) + F_19.00.A: Non-financial corporations, of which: Loans collateralised by commercial immovable property, Gross carrying amount / nominal amount of exposures with forbearance measures (row 0140) + F_19.00.A: Non-financial corporations, of which: Loans collateralised by commercial immovable property, Gross carrying amount / nominal amount of exposures with forbearance measures (row 0903) = F_20.04: Of which: Loans collateralized by commercial immovable property, Of which: forborne (all sheets added up)

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  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 and F 20.04 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 (I) (F 19.00.a)

Rows

  • 0140Of which: Loans collateralised by commercial immovable property
  • 0903Of which: Loans collateralised by commercial immovable property
  • 0923Of which: Loans collateralised by commercial immovable property

Column

  • 0010Gross carrying amount / nominal amount of exposures with forbearance measures

Geographical breakdown of assets by residence of the counterparty (F 20.04)

Row

  • 0210Of which: Loans collateralized by commercial immovable property

Column

  • 0022Of which: forborne
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

sum({F_19.00.a,r0923,c0010,},{F_19.00.a,r0140,c0010,},{F_19.00.a,r0903,c0010,}) = sum({F_20.04,r0210,c0022,})

Every FINREP 9 rule, by template

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