Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Deposits from credit institutions (excl. repurchase agreements) must equal the sum of its three parts (P 02.08, EBA rule v08925_m)

A warning in the funding plans return (FP), on template P 02.08, deposit liabilities Acquisition and disposal plans.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Deposits from credit institutions (excl. repurchase agreements) must equal these three added up:

  • Domestic activities
  • Other EEA countries activities
  • Non-EEA countries activities

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 1 Position: Deposits from credit institutions (excl. repurchase agreements) = Domestic activities + Other EEA countries activities + Non-EEA countries activities

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 02.08 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

Deposit liabilities Acquisition and disposal plans (P 02.08)

Rows

  • 120Deposits from credit institutions (excl. repurchase agreements)
  • 121Domestic activities
  • 122Other EEA countries activities
  • 123Non-EEA countries activities

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
Domestic activities1,200
Other EEA countries activities800
Non-EEA countries activities450
Together2,450
What the rule then expects

Deposits from credit institutions (excl. repurchase agreements) 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}.

{P_02.08,r120,c030,} = {P_02.08,r121,c030,} + {P_02.08,r122,c030,} + {P_02.08,r123,c030,}

The next three:

{P_02.08,r120,c050,} = {P_02.08,r121,c050,} + {P_02.08,r122,c050,} + {P_02.08,r123,c050,}{P_02.08,r120,c040,} = {P_02.08,r121,c040,} + {P_02.08,r122,c040,} + {P_02.08,r123,c040,}{P_02.08,r120,c010,} = {P_02.08,r121,c010,} + {P_02.08,r122,c010,} + {P_02.08,r123,c010,}

Every FP rule, by template

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