Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total long-term unsecured debt securities issued must equal the sum of its six parts (P 01.02, EBA rule v08852_m)

A warning in the funding plans return (FP), on template P 01.02, liabilities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total long-term unsecured debt securities issued must equal these six added up:

  • Additional Tier 1 instruments
  • Tier 2 instruments
  • Subordinated instruments (not already T1 or T2)
  • Senior non-preferred
  • Senior unsecured (HoldCo)
  • Other long-term unsecured instruments

EBA checks it for four columns: actual current position, planned Year 1 Position, planned Year 2 Position and planned Year 3 Position. That makes four 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.

Planned Year 3 Position: Total long-term unsecured debt securities issued = Additional Tier 1 instruments + Tier 2 instruments + Subordinated instruments (not already T1 or T2) + Senior non-preferred + Senior unsecured (HoldCo) + Other long-term unsecured instruments

What to do if your filing fails it

  1. 01Open the template 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 P 01.02 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

Liabilities (P 01.02)

Rows

  • 190Total long-term unsecured debt securities issued
  • 191Additional Tier 1 instruments
  • 192Tier 2 instruments
  • 193Subordinated instruments (not already T1 or T2)
  • 194Senior non-preferred
  • 195Senior unsecured (HoldCo)
  • 196Other long-term unsecured instruments

Columns

  • 010Actual current position
  • 030Planned Year 1 Position
  • 040Planned Year 2 Position
  • 050Planned Year 3 Position

A worked example

The first of its checks, with simple numbers.

Illustrative values
Additional Tier 1 instruments1,200
Tier 2 instruments800
Subordinated instruments (not already T1 or T2)450
Senior non-preferred300
Senior unsecured (HoldCo)150
Other long-term unsecured instruments100
Together3,000
What the rule then expects

Total long-term unsecured debt securities issued must then be 3,000.

3,000Passes
3,100Fails

A file that reports 3,000 passes. One that reports 3,100 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{P_01.02,r190,c050,} = {P_01.02,r191,c050,} + {P_01.02,r192,c050,} + {P_01.02,r193,c050,} + {P_01.02,r194,c050,} + {P_01.02,r195,c050,} + {P_01.02,r196,c050,}

The next three:

{P_01.02,r190,c010,} = {P_01.02,r191,c010,} + {P_01.02,r192,c010,} + {P_01.02,r193,c010,} + {P_01.02,r194,c010,} + {P_01.02,r195,c010,} + {P_01.02,r196,c010,}{P_01.02,r190,c030,} = {P_01.02,r191,c030,} + {P_01.02,r192,c030,} + {P_01.02,r193,c030,} + {P_01.02,r194,c030,} + {P_01.02,r195,c030,} + {P_01.02,r196,c030,}{P_01.02,r190,c040,} = {P_01.02,r191,c040,} + {P_01.02,r192,c040,} + {P_01.02,r193,c040,} + {P_01.02,r194,c040,} + {P_01.02,r195,c040,} + {P_01.02,r196,c040,}

Every FP rule, by template

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