Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Liabilities must equal the sum of its 13 parts (EBA rule v0957_m)

A warning in the financial reporting return (FINREP 9), on template F 20.02, geographical breakdown of liabilities by location of the activities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Liabilities must equal these 13 added up:

  • Financial liabilities held for trading
  • Trading financial liabilities
  • Financial liabilities designated at fair value through profit or loss
  • Financial liabilities measured at amortised cost
  • Non-trading non-derivative financial liabilities measured at a cost-based method
  • Derivatives – hedge accounting
  • Fair value changes of the hedged items in portfolio hedge of interest rate risk
  • Provisions
  • Tax liabilities
  • Share capital repayable on demand
  • Other liabilities
  • Liabilities included in disposal groups classified as held for sale
  • Haircuts for trading liabilities valued at fair value

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: LIABILITIES = Financial liabilities held for trading + Trading financial liabilities + Financial liabilities designated at fair value through profit or loss + Financial liabilities measured at amortised cost + Non-trading non-derivative financial liabilities measured at a cost-based method + Derivatives – Hedge accounting + Fair value changes of the hedged items in portfolio hedge of interest rate risk + Provisions + Tax liabilities + Share capital repayable on demand + Other liabilities + Liabilities included in disposal groups classified as held for sale + Haircuts for trading liabilities valued at fair value

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 20.02 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 liabilities by location of the activities (F 20.02)

Rows

  • 0010Financial liabilities held for trading
  • 0061Trading financial liabilities
  • 0070Financial liabilities designated at fair value through profit or loss
  • 0110Financial liabilities measured at amortised cost
  • 0141Non-trading non-derivative financial liabilities measured at a cost-based method
  • 0150Derivatives – Hedge accounting
  • 0160Fair value changes of the hedged items in portfolio hedge of interest rate risk
  • 0170Provisions
  • 0180Tax liabilities
  • 0190Share capital repayable on demand
  • 0200Other liabilities
  • 0210Liabilities included in disposal groups classified as held for sale
  • 0215Haircuts for trading liabilities valued at fair value
  • 0220LIABILITIES

Columns

  • 0010Domestic activities
  • 0020Non-domestic activities
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_20.02,r0220,c0020,} = {F_20.02,r0010,c0020,} + {F_20.02,r0061,c0020,} + {F_20.02,r0070,c0020,} + {F_20.02,r0110,c0020,} + {F_20.02,r0141,c0020,} + {F_20.02,r0150,c0020,} + {F_20.02,r0160,c0020,} + {F_20.02,r0170,c0020,} + {F_20.02,r0180,c0020,} + {F_20.02,r0190,c0020,} + {F_20.02,r0200,c0020,} + {F_20.02,r0210,c0020,} + {F_20.02,r0215,c0020,}

The next one:

{F_20.02,r0220,c0010,} = {F_20.02,r0010,c0010,} + {F_20.02,r0061,c0010,} + {F_20.02,r0070,c0010,} + {F_20.02,r0110,c0010,} + {F_20.02,r0141,c0010,} + {F_20.02,r0150,c0010,} + {F_20.02,r0160,c0010,} + {F_20.02,r0170,c0010,} + {F_20.02,r0180,c0010,} + {F_20.02,r0190,c0010,} + {F_20.02,r0200,c0010,} + {F_20.02,r0210,c0010,} + {F_20.02,r0215,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.