Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total long-term unsecured debt securities issued: a balancing check across liabilities, and debt securities: issuances and redemptions (P 01.02, P 05.00, row 194, EBA rule v08949_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

For total long-term unsecured debt securities issued: senior non-preferred, planned Year 1 Position must equal these three worked out:

  • Senior non-preferred, actual current position
  • Minus maturing (gross outflow), planned Year 1 Position
  • Issuance (gross inflow), planned Year 1 Position

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

How the Line4 Check report words itShow

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

P_01.02: Senior non-preferred, Planned Year 1 Position = P_01.02: Senior non-preferred, 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

  • 194Senior non-preferred

Columns

  • 010Actual current position
  • 030Planned Year 1 Position

Debt securities: issuances and redemptions (P 05.00)

Rows

  • 0090Maturing (gross outflow)
  • 0100Issuance (gross inflow)

Column

  • 0020Planned Year 1 Position

A worked example

The first of its checks, with simple numbers.

Illustrative values
Senior non-preferred, 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

Senior non-preferred, 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,r194,c030,} = {P_01.02,r194,c010,} - {P_05.00,r0090,c0020,} + {P_05.00,r0100,c0020,}

Every FP rule, by template

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