Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances, asset management plus loans and advances, securitisation special purpose entities plus loans and advances, other activities cannot be more than the sum of twelve rows (EBA rule v1006_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

Take these three added up, all for loans and advances:

  • Asset management
  • Securitisation special purpose entities
  • Other activities

The result cannot be more than these twelve added up:

  • Cash balances at central banks, carrying amount
  • Loans and advances, carrying amount (under financial assets at fair value through other comprehensive income)
  • Loans and advances, carrying amount (under other non-trading non-derivative financial assets)
  • Loans and advances, carrying amount (under financial assets held for trading)
  • Other demand deposits, carrying amount
  • Loans and advances, carrying amount (under non-trading non-derivative financial assets measured at fair value through profit or loss)
  • Loans and advances, carrying amount (under trading financial assets)
  • Loans and advances, carrying amount (under financial assets at amortised cost)
  • Loans and advances, carrying amount (under financial assets designated at fair value through profit or loss)
  • Loans and advances, carrying amount (under non-trading financial assets mandatorily at fair value through profit or loss)
  • Loans and advances, carrying amount (under non-trading non-derivative financial assets measured at fair value to equity)
  • Loans and advances, carrying amount (under non-trading non-derivative financial assets measured at a cost-based method)
How the Line4 Check report words itShow

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

F_30.02: Loans and advances, Asset management + F_30.02: Loans and advances, Securitisation Special Purpose Entities + F_30.02: Loans and advances, Other activities <= F_01.01: Cash balances at central banks + F_01.01: Financial assets at fair value through other comprehensive income, loans and advances + F_01.01: Other non-trading non-derivative financial assets, loans and advances + F_01.01: Financial assets held for trading, loans and advances + F_01.01: Other demand deposits + F_01.01: Non-trading non-derivative financial assets measured at fair value through profit or loss, loans and advances + F_01.01: Trading financial assets, loans and advances + F_01.01: Financial assets at amortised cost, loans and advances + F_01.01: Financial assets designated at fair value through profit or loss, loans and advances + F_01.01: Non-trading financial assets mandatorily at fair value through profit or loss, loans and advances + F_01.01: Non-trading non-derivative financial assets measured at fair value to equity, loans and advances + F_01.01: Non-trading non-derivative financial assets measured at a cost-based method, loans and advances

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

  • 0030Cash balances at central banks
  • 0040Other demand deposits
  • 0090Loans and advances
  • 0095Loans and advances
  • 0099Loans and advances
  • 0130Loans and advances
  • 0144Loans and advances
  • 0174Loans and advances
  • 0178Loans and advances
  • 0183Loans and advances
  • 0233Loans and advances
  • 0237Loans and advances

Column

  • 0010Carrying amount

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

Row

  • 0060Loans and advances

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,r0060,c0020,},{F_30.02,r0060,c0010,},{F_30.02,r0060,c0030,}) <= sum({F_01.01,r0030,c0010,},{F_01.01,r0144,c0010,},{F_01.01,r0237,c0010,},{F_01.01,r0090,c0010,},{F_01.01,r0040,c0010,},{F_01.01,r0174,c0010,},{F_01.01,r0095,c0010,},{F_01.01,r0183,c0010,},{F_01.01,r0130,c0010,},{F_01.01,r0099,c0010,},{F_01.01,r0178,c0010,},{F_01.01,r0233,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.