Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans to non-financials must equal the sum of its two parts (C 82.00.a, EBA rule v10056_m)

A warning in the net stable funding ratio return (NSFR), on template C 82.00.a, nSFR - simplified required stable funding (I), total.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Loans to non-financials must equal unencumbered or encumbered for a residual maturity of less than one year plus loans to non-financials encumbered for a residual maturity of one year or more.

EBA checks it for three columns: < 1 year, ≥ 1 year and required stable funding. That makes three 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.

Required stable funding: loans to non-financials = unencumbered or encumbered for a residual maturity of less than one year + encumbered for a residual maturity of one year or more

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 C 82.00 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

NSFR - simplified required stable funding (I), total (C 82.00.a)

Rows

  • 0250loans to non-financials
  • 0260unencumbered or encumbered for a residual maturity of less than one year
  • 0270encumbered for a residual maturity of one year or more

Columns

  • 0010< 1 year
  • 0020≥ 1 year
  • 0100Required stable funding

A worked example

The first of its checks, with simple numbers.

Illustrative values
unencumbered or encumbered for a residual maturity of less than one year1,200
loans to non-financials encumbered for a residual maturity of one year or more800
Together2,000
What the rule then expects

Loans to non-financials must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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}.

{C_82.00.a,r0250,c0100,} = {C_82.00.a,r0260,c0100,} + {C_82.00.a,r0270,c0100,}

The next two:

{C_82.00.a,r0250,c0010,} = {C_82.00.a,r0260,c0010,} + {C_82.00.a,r0270,c0010,}{C_82.00.a,r0250,c0020,} = {C_82.00.a,r0260,c0020,} + {C_82.00.a,r0270,c0020,}

Every NSFR rule, by template

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