Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total, repurchase agreements cannot be more than the sum of 30 cells (EBA rule v0912_m)

A warning in the financial reporting return (FINREP 9), on templates F 08.01.a, breakdown of financial liabilities by product and by counterparty (a) and F 15.00.b, derecognition and financial liabilities associated with transferred financial assets: derivatives, deposits, debt securities issued, other financial liabilities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total, repurchase agreements cannot be more than these 30 added up, all for repurchase agreements:

  • Trading (under other financial corporations)
  • Designated at fair value through profit or loss (under central banks)
  • Designated at fair value through profit or loss (under households)
  • Amortised cost (under central banks)
  • At a cost-based method (under non-financial corporations)
  • Trading (under credit institutions)
  • At a cost-based method (under credit institutions)
  • Held for trading (under non-financial corporations)
  • Held for trading (under credit institutions)
  • Trading (under central banks)
  • Amortised cost (under other financial corporations)
  • Held for trading (under general governments)
  • Amortised cost (under non-financial corporations)
  • At a cost-based method (under households)
  • Amortised cost (under credit institutions)
  • Designated at fair value through profit or loss (under non-financial corporations)
  • Held for trading (under central banks)
  • At a cost-based method (under central banks)
  • Amortised cost (under general governments)
  • Designated at fair value through profit or loss (under credit institutions)
  • Designated at fair value through profit or loss (under other financial corporations)
  • Held for trading (under households)
  • Designated at fair value through profit or loss (under general governments)
  • At a cost-based method (under other financial corporations)
  • At a cost-based method (under general governments)
  • Held for trading (under other financial corporations)
  • Trading (under general governments)
  • Trading (under households)
  • Trading (under non-financial corporations)
  • Amortised cost (under households)
How the Line4 Check report words itShow

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

F_15.00.B: Total, Of which repurchase agreements <= F_08.01.A: Other financial corporations, repurchase agreements, Trading + F_08.01.A: Central banks, repurchase agreements, Designated at fair value through profit or loss + F_08.01.A: Households, repurchase agreements, Designated at fair value through profit or loss + F_08.01.A: Central banks, repurchase agreements, Amortised cost + F_08.01.A: Non-financial corporations, repurchase agreements, At a cost-based method + F_08.01.A: Credit institutions, repurchase agreements, Trading + F_08.01.A: Credit institutions, repurchase agreements, At a cost-based method + F_08.01.A: Non-financial corporations, repurchase agreements, Held for trading + F_08.01.A: Credit institutions, repurchase agreements, Held for trading + F_08.01.A: Central banks, repurchase agreements, Trading + F_08.01.A: Other financial corporations, repurchase agreements, Amortised cost + F_08.01.A: General governments, repurchase agreements, Held for trading + F_08.01.A: Non-financial corporations, repurchase agreements, Amortised cost + F_08.01.A: Households, repurchase agreements, At a cost-based method + F_08.01.A: Credit institutions, repurchase agreements, Amortised cost + F_08.01.A: Non-financial corporations, repurchase agreements, Designated at fair value through profit or loss + F_08.01.A: Central banks, repurchase agreements, Held for trading + F_08.01.A: Central banks, repurchase agreements, At a cost-based method + F_08.01.A: General governments, repurchase agreements, Amortised cost + F_08.01.A: Credit institutions, repurchase agreements, Designated at fair value through profit or loss + F_08.01.A: Other financial corporations, repurchase agreements, Designated at fair value through profit or loss + F_08.01.A: Households, repurchase agreements, Held for trading + F_08.01.A: General governments, repurchase agreements, Designated at fair value through profit or loss + F_08.01.A: Other financial corporations, repurchase agreements, At a cost-based method + F_08.01.A: General governments, repurchase agreements, At a cost-based method + F_08.01.A: Other financial corporations, repurchase agreements, Held for trading + F_08.01.A: General governments, repurchase agreements, Trading + F_08.01.A: Households, repurchase agreements, Trading + F_08.01.A: Non-financial corporations, repurchase agreements, Trading + F_08.01.A: Households, repurchase agreements, Amortised cost

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  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 F 15.00 and F 08.01 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

Breakdown of financial liabilities by product and by counterparty (a) (F 08.01.a)

Rows

  • 0100Repurchase agreements
  • 0150Repurchase agreements
  • 0200Repurchase agreements
  • 0250Repurchase agreements
  • 0300Repurchase agreements
  • 0350Repurchase agreements

Columns

  • 0010Held for trading
  • 0020Designated at fair value through profit or loss
  • 0030Amortised cost
  • 0034Trading
  • 0035At a cost-based method

Derecognition and financial liabilities associated with transferred financial assets: derivatives, deposits, debt securities issued, other financial liabilities (F 15.00.b)

Row

  • 0190Total

Column

  • 0060Of which repurchase agreements
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

{F_15.00.b,r0190,c0060,} <= sum({F_08.01.a,r0250,c0034,},{F_08.01.a,r0100,c0020,},{F_08.01.a,r0350,c0020,},{F_08.01.a,r0100,c0030,},{F_08.01.a,r0300,c0035,},{F_08.01.a,r0200,c0034,},{F_08.01.a,r0200,c0035,},{F_08.01.a,r0300,c0010,},{F_08.01.a,r0200,c0010,},{F_08.01.a,r0100,c0034,},{F_08.01.a,r0250,c0030,},{F_08.01.a,r0150,c0010,},{F_08.01.a,r0300,c0030,},{F_08.01.a,r0350,c0035,},{F_08.01.a,r0200,c0030,},{F_08.01.a,r0300,c0020,},{F_08.01.a,r0100,c0010,},{F_08.01.a,r0100,c0035,},{F_08.01.a,r0150,c0030,},{F_08.01.a,r0200,c0020,},{F_08.01.a,r0250,c0020,},{F_08.01.a,r0350,c0010,},{F_08.01.a,r0150,c0020,},{F_08.01.a,r0250,c0035,},{F_08.01.a,r0150,c0035,},{F_08.01.a,r0250,c0010,},{F_08.01.a,r0150,c0034,},{F_08.01.a,r0350,c0034,},{F_08.01.a,r0300,c0034,},{F_08.01.a,r0350,c0030,})

Every FINREP 9 rule, by template

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