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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Number of instruments, non-financial corporations must equal the sum of its two parts (EBA rule v903136_h)

A warning in the financial reporting return (FINREP 9), on templates F 23.01, loans and advances: number of instruments and 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

Number of instruments, non-financial corporations must equal non-financial corporations - SMEs, exposures with forbearance measures plus non-financial corporations - other than SMEs, exposures with forbearance measures.

How the Line4 Check report words itShow

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

F_26.00.A: Number of instruments, of which: Non-financial corporations = F_23.01: of which: Non-financial corporations - SMEs, of which: Exposures with forbearance measures + F_23.01: of which: Non-financial corporations - other than SMEs, of which: Exposures with forbearance measures

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 26.00 and F 23.01 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

Loans and advances: number of instruments (F 23.01)

Rows

  • 0040of which: Non-financial corporations - SMEs
  • 0060of which: Non-financial corporations - other than SMEs

Column

  • 0020of which: Exposures with forbearance measures

Forbearance management and quality of forbearance (I) (F 26.00.a)

Row

  • 0010Number of instruments

Column

  • 0070of which: Non-financial corporations

A worked example

The first of its checks, with simple numbers.

Illustrative values
Non-financial corporations - SMEs, exposures with forbearance measures1,200
Non-financial corporations - other than SMEs, exposures with forbearance measures800
Together2,000
What the rule then expects

Number of instruments, non-financial corporations 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. Cells are written as {template, row, column, sheet}.

{F_26.00.a,r0010,c0070,} = {F_23.01,r0040,c0020,} + {F_23.01,r0060,c0020,}

Every FINREP 9 rule, by template

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