Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Tier 2 instruments, planned Year 1 Position must equal tier 2 instruments, actual current position minus maturing (gross outflow), planned Year 1 Position plus issuance (gross inflow), planned Year 1 Position (EBA rule v08941_m)

A warning in the funding plans return (FP), on templates P 01.02, liabilities and P 05.00, debt securities: issuances and redemptions.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Tier 2 instruments, planned Year 1 Position must equal these three worked out:

  • Tier 2 instruments, actual current position
  • Minus maturing (gross outflow), planned Year 1 Position
  • Issuance (gross inflow), planned Year 1 Position
How the Line4 Check report words itShow

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

P_01.02: Tier 2 instruments, Planned Year 1 Position = P_01.02: Tier 2 instruments, Actual current position - P_05.00: Maturing (gross outflow), Planned Year 1 Position + P_05.00: Issuance (gross inflow), Planned Year 1 Position

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark P 01.02 and P 05.00 as reported.
  5. 05This 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)

Row

  • 192Tier 2 instruments

Columns

  • 010Actual current position
  • 030Planned Year 1 Position

Debt securities: issuances and redemptions (P 05.00)

Rows

  • 0050Maturing (gross outflow)
  • 0060Issuance (gross inflow)

Column

  • 0020Planned Year 1 Position

A worked example

The first of its checks, with simple numbers.

Illustrative values
Tier 2 instruments, actual current position1,200
Maturing (gross outflow), planned Year 1 Position (taken away)800
Issuance (gross inflow), planned Year 1 Position450
Together850
What the rule then expects

Tier 2 instruments, planned Year 1 Position must then be 850.

850Passes
950Fails

A file that reports 850 passes. One that reports 950 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}.

{P_01.02,r192,c030,} = {P_01.02,r192,c010,} - {P_05.00,r0050,c0020,} + {P_05.00,r0060,c0020,}

Every FP rule, by template

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