Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 104 values it checks in debt securities: issuances and redemptions can be negative (P 05.00, EBA rule v09122_s)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in debt securities: issuances and redemptions can be negative.

EBA checks it for four columns: actual current position, planned Year 1 Position, planned Year 2 Position and planned Year 3 Position. And for 26 rows, from maturing (gross outflow) (0010) to issuances retained (memo item) (0260). That makes 104 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 2 Position: Non-retained issuance (gross inflows) >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark 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

Debt securities: issuances and redemptions (P 05.00)

Rows

  • 0010Maturing (gross outflow)
  • 0020Issuance (gross inflow)
  • 0030Maturing (gross outflow)
  • 0040Issuance (gross inflow)
  • 0050Maturing (gross outflow)
  • 0060Issuance (gross inflow)
  • 0070Maturing (gross outflow)
  • 0080Issuance (gross inflow)
  • 0090Maturing (gross outflow)
  • 0100Issuance (gross inflow)
  • 0110Maturing (gross outflow)
  • 0120Issuance (gross inflow)
  • 0130Maturing (gross outflow)
  • 0140Issuance (gross inflow)
  • 0150Maturing (gross outflow)
  • 0160Non-retained issuance (gross inflows)
  • 0170Issuances retained (memo item)
  • 0180Maturing (gross outflow)
  • 0190Non-retained issuance (gross inflows)
  • 0200Issuances retained (memo item)
  • 0210Maturing (gross outflow)
  • 0220Non-retained issuance (gross inflows)
  • 0230Issuances retained (memo item)
  • 0240Maturing (gross outflow)
  • 0250Non-retained issuance (gross inflows)
  • 0260Issuances retained (memo item)

Columns

  • 0010Actual current position
  • 0020Planned Year 1 Position
  • 0030Planned Year 2 Position
  • 0040Planned Year 3 Position

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Non-retained issuance (gross inflows), planned Year 2 Position must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

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_05.00,r0250,c0030,} >= 0

The next five:

{P_05.00,r0250,c0040,} >= 0{P_05.00,r0110,c0030,} >= 0{P_05.00,r0050,c0010,} >= 0{P_05.00,r0210,c0030,} >= 0{P_05.00,r0040,c0040,} >= 0

And 98 more, the same formula for the other cells it covers.

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