Line4

1 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Total financial liabilities must equal the sum of its three parts (EBA rule v0830_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 three added up:

  • Deposits
  • Debt securities issued
  • Other financial liabilities

EBA checks it for three columns: designated at fair value through profit or loss, amortised cost, and at a cost-based method. That makes three 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, Designated at fair value through profit or loss = F_08.01.A: Deposits, Designated at fair value through profit or loss + F_08.01.A: Debt securities issued, Designated at fair value through profit or loss + F_08.01.A: Other financial liabilities, Designated at fair value through profit or loss

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

  • 0050Deposits
  • 0360Debt securities issued
  • 0440Other financial liabilities

Columns

  • 0020Designated at fair value through profit or loss
  • 0030Amortised cost
  • 0035At a cost-based method

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

Row

  • 0450Total financial liabilities

Columns

  • 0020Designated at fair value through profit or loss
  • 0030Amortised cost
  • 0035At a cost-based method

A worked example

The first of its checks, with simple numbers.

Illustrative values
Deposits1,200
Debt securities issued800
Other financial liabilities450
Together2,450
What the rule then expects

Total financial liabilities must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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,c0020,} = sum({F_08.01.a,r0050,c0020,},{F_08.01.a,r0360,c0020,},{F_08.01.a,r0440,c0020,})

The next two:

{F_08.01.b,r0450,c0030,} = sum({F_08.01.a,r0050,c0030,},{F_08.01.a,r0360,c0030,},{F_08.01.a,r0440,c0030,}){F_08.01.b,r0450,c0035,} = sum({F_08.01.a,r0050,c0035,},{F_08.01.a,r0360,c0035,},{F_08.01.a,r0440,c0035,})

Every FINREP 9 rule, by template

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