Line4

1 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Total financial liabilities must equal the sum of its five parts (EBA rule v0829_m)

A blocking check in the financial reporting return (FINREP 9), on templates F 08.01.a, breakdown of financial liabilities by product and by counterparty (a) and F 08.01.b, breakdown of financial liabilities by product and by counterparty (b).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total financial liabilities must equal these five added up:

  • Derivatives
  • Short positions
  • Deposits
  • Debt securities issued
  • Other financial liabilities

EBA checks it for two columns: held for trading and trading. That makes two 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.

F_08.01.B: Total financial liabilities, Held for trading = F_08.01.A: Derivatives, Held for trading + F_08.01.A: Short positions, Held for trading + F_08.01.A: Deposits, Held for trading + F_08.01.A: Debt securities issued, Held for trading + F_08.01.A: Other financial liabilities, Held for trading

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 08.01 as reported.
  6. 06This is a blocking check. A filing that fails it is normally rejected, so fix it before you submit.

The cells it reads

Breakdown of financial liabilities by product and by counterparty (a) (F 08.01.a)

Rows

  • 0010Derivatives
  • 0020Short positions
  • 0050Deposits
  • 0360Debt securities issued
  • 0440Other financial liabilities

Columns

  • 0010Held for trading
  • 0034Trading

Breakdown of financial liabilities by product and by counterparty (b) (F 08.01.b)

Row

  • 0450Total financial liabilities

Columns

  • 0010Held for trading
  • 0034Trading

A worked example

The first of its checks, with simple numbers.

Illustrative values
Derivatives1,200
Short positions800
Deposits450
Debt securities issued300
Other financial liabilities150
Together2,900
What the rule then expects

Total financial liabilities must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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_08.01.b,r0450,c0010,} = sum({F_08.01.a,r0010,c0010,},{F_08.01.a,r0020,c0010,},{F_08.01.a,r0050,c0010,},{F_08.01.a,r0360,c0010,},{F_08.01.a,r0440,c0010,})

The next one:

{F_08.01.b,r0450,c0034,} = sum({F_08.01.a,r0010,c0034,},{F_08.01.a,r0020,c0034,},{F_08.01.a,r0050,c0034,},{F_08.01.a,r0360,c0034,},{F_08.01.a,r0440,c0034,})

Every FINREP 9 rule, by template

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