Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Deposits, securitisation special purpose entities plus deposits, asset management plus deposits, other activities cannot be more than the sum of ten cells (EBA rule v1014_m)

A warning in the financial reporting return (FINREP 9), on templates F 08.01.a, breakdown of financial liabilities by product and by counterparty (a) 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 deposits:

  • Securitisation special purpose entities
  • Asset management
  • Other activities

The result cannot be more than these ten added up:

  • Non-financial corporations, designated at fair value through profit or loss
  • Other financial corporations, at a cost-based method
  • Other financial corporations, amortised cost
  • Non-financial corporations, held for trading
  • Other financial corporations, trading
  • Non-financial corporations, amortised cost
  • Non-financial corporations, at a cost-based method
  • Other financial corporations, held for trading
  • Non-financial corporations, trading
  • Other financial corporations, designated at fair value through profit or loss
How the Line4 Check report words itShow

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

F_30.02: Deposits, Securitisation Special Purpose Entities + F_30.02: Deposits, Asset management + F_30.02: Deposits, Other activities <= F_08.01.A: Non-financial corporations, Designated at fair value through profit or loss + F_08.01.A: Other financial corporations, At a cost-based method + F_08.01.A: Other financial corporations, Amortised cost + F_08.01.A: Non-financial corporations, Held for trading + F_08.01.A: Other financial corporations, Trading + F_08.01.A: Non-financial corporations, Amortised cost + F_08.01.A: Non-financial corporations, At a cost-based method + F_08.01.A: Other financial corporations, Held for trading + F_08.01.A: Non-financial corporations, Trading + F_08.01.A: Other financial corporations, Designated at fair value through profit or loss

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 08.01 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

Breakdown of financial liabilities by product and by counterparty (a) (F 08.01.a)

Rows

  • 0210Other financial corporations
  • 0260Non-financial corporations

Columns

  • 0010Held for trading
  • 0020Designated at fair value through profit or loss
  • 0030Amortised cost
  • 0034Trading
  • 0035At a cost-based method

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

Row

  • 0100Deposits

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,r0100,c0010,},{F_30.02,r0100,c0020,},{F_30.02,r0100,c0030,}) <= sum({F_08.01.a,r0260,c0020,},{F_08.01.a,r0210,c0035,},{F_08.01.a,r0210,c0030,},{F_08.01.a,r0260,c0010,},{F_08.01.a,r0210,c0034,},{F_08.01.a,r0260,c0030,},{F_08.01.a,r0260,c0035,},{F_08.01.a,r0210,c0010,},{F_08.01.a,r0260,c0034,},{F_08.01.a,r0210,c0020,})

Every FINREP 9 rule, by template

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