Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt securities: securitisation special purpose entities plus other activities plus asset management cannot be more than the sum of ten rows (EBA rule v1005_m)

A warning in the financial reporting return (FINREP 9), on templates F 01.01, balance sheet statement: assets and F 30.02, breakdown of interests in unconsolidated structured entities by nature of the activities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For debt securities: add up these three:

  • Securitisation special purpose entities
  • Other activities
  • Asset management

The result cannot be more than these ten added up:

  • Carrying amount (under non-trading non-derivative financial assets measured at fair value through profit or loss)
  • Carrying amount (under non-trading financial assets mandatorily at fair value through profit or loss)
  • Carrying amount (under other non-trading non-derivative financial assets)
  • Carrying amount (under financial assets designated at fair value through profit or loss)
  • Carrying amount (under financial assets at amortised cost)
  • Carrying amount (under non-trading non-derivative financial assets measured at a cost-based method)
  • Carrying amount (under non-trading non-derivative financial assets measured at fair value to equity)
  • Carrying amount (under trading financial assets)
  • Carrying amount (under financial assets held for trading)
  • Carrying amount (under financial assets at fair value through other comprehensive income)
How the Line4 Check report words itShow

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

F_30.02: Debt securities, Securitisation Special Purpose Entities + F_30.02: Debt securities, Other activities + F_30.02: Debt securities, Asset management <= F_01.01: Non-trading non-derivative financial assets measured at fair value through profit or loss, debt securities + F_01.01: Non-trading financial assets mandatorily at fair value through profit or loss, debt securities + F_01.01: Other non-trading non-derivative financial assets, debt securities + F_01.01: Financial assets designated at fair value through profit or loss, debt securities + F_01.01: Financial assets at amortised cost, debt securities + F_01.01: Non-trading non-derivative financial assets measured at a cost-based method, debt securities + F_01.01: Non-trading non-derivative financial assets measured at fair value to equity, debt securities + F_01.01: Trading financial assets, debt securities + F_01.01: Financial assets held for trading, debt securities + F_01.01: Financial assets at fair value through other comprehensive income, debt securities

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 30.02 and F 01.01 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

Balance sheet statement: assets (F 01.01)

Rows

  • 0080Debt securities
  • 0094Debt securities
  • 0098Debt securities
  • 0120Debt securities
  • 0143Debt securities
  • 0173Debt securities
  • 0177Debt securities
  • 0182Debt securities
  • 0232Debt securities
  • 0236Debt securities

Column

  • 0010Carrying amount

Breakdown of interests in unconsolidated structured entities by nature of the activities (F 30.02)

Row

  • 0050Debt securities

Columns

  • 0010Securitisation Special Purpose Entities
  • 0020Asset management
  • 0030Other activities
Show the rule as writtenShow

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

sum({F_30.02,r0050,c0010,},{F_30.02,r0050,c0030,},{F_30.02,r0050,c0020,}) <= sum({F_01.01,r0173,c0010,},{F_01.01,r0098,c0010,},{F_01.01,r0236,c0010,},{F_01.01,r0120,c0010,},{F_01.01,r0182,c0010,},{F_01.01,r0232,c0010,},{F_01.01,r0177,c0010,},{F_01.01,r0094,c0010,},{F_01.01,r0080,c0010,},{F_01.01,r0143,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.