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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Derivatives cannot be less than credit institutions plus other financial corporations (F 20.06, EBA rule v0993_m)

A warning in the financial reporting return (FINREP 9), on template F 20.06, geographical breakdown of liabilities by residence of the counterparty.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Derivatives cannot be less than credit institutions plus other financial corporations.

All the values are in the carrying amount column (0010) of F 20.06.

How the Line4 Check report words itShow

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

Derivatives >= Of which: credit institutions + Of which: other financial corporations

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller 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 20.06 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

Geographical breakdown of liabilities by residence of the counterparty (F 20.06)

Rows

  • 0010Derivatives
  • 0020Of which: credit institutions
  • 0030Of which: other financial corporations

Column

  • 0010Carrying amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
credit institutions1,200
other financial corporations800
Together2,000
What the rule then expects

Derivatives must then be at least 2,000.

2,000Passes
1,900Fails

A file that reports 2,000 passes. One that reports 1,900 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}.

{F_20.06,r0010,c0010,} >= {F_20.06,r0020,c0010,} + {F_20.06,r0030,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.