Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Cash and cash balances at central banks must equal the sum of its three parts (EBA rule v0949_m)

A warning in the financial reporting return (FINREP 9), on template F 20.01, geographical breakdown of assets by location of the activities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Cash and cash balances at central banks must equal these three added up:

  • Cash on hand
  • Other demand deposits
  • Cash balances at central banks

EBA checks it for two columns: domestic activities and non-domestic activities. That makes two 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.

Non-domestic activities: Cash and cash balances at central banks = Cash on hand + Other demand deposits + Cash balances at central banks

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 F 20.01 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

Geographical breakdown of assets by location of the activities (F 20.01)

Rows

  • 0010Cash and cash balances at central banks
  • 0020Cash on hand
  • 0030Cash balances at central banks
  • 0040Other demand deposits

Columns

  • 0010Domestic activities
  • 0020Non-domestic activities

A worked example

The first of its checks, with simple numbers.

Illustrative values
Cash on hand1,200
Other demand deposits800
Cash balances at central banks450
Together2,450
What the rule then expects

Cash and cash balances at central banks 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}.

{F_20.01,r0010,c0020,} = sum({F_20.01,r0020,c0020,},{F_20.01,r0040,c0020,},{F_20.01,r0030,c0020,})

The next one:

{F_20.01,r0010,c0010,} = sum({F_20.01,r0020,c0010,},{F_20.01,r0030,c0010,},{F_20.01,r0040,c0010,})

Every FINREP 9 rule, by template

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