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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

An upper-limit check across related parties and balance sheet statement: assets (F 31.01, F 01.01, row 0020, EBA rule v1026_m)

A warning in the financial reporting return (FINREP 9), on templates F 01.01, balance sheet statement: assets and F 31.01, related parties: amounts payable to and amounts receivable from.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Take these five added up, all for equity instruments:

  • Key management of the institution or its parent
  • Other related parties
  • Subsidiaries and other entities of the same group
  • Parent and entities with joint control or significance influence
  • Associates and joint ventures

The result cannot be more than these ten added up:

  • Equity instruments, carrying amount (under non-trading non-derivative financial assets measured at a cost-based method)
  • Equity instruments, carrying amount (under trading financial assets)
  • Equity instruments, carrying amount (under other non-trading non-derivative financial assets)
  • Equity instruments, carrying amount (under non-trading financial assets mandatorily at fair value through profit or loss)
  • Equity instruments, carrying amount (under financial assets designated at fair value through profit or loss)
  • Equity instruments, carrying amount (under financial assets held for trading)
  • Equity instruments, carrying amount (under non-trading non-derivative financial assets measured at fair value to equity)
  • Equity instruments, carrying amount (under financial assets at fair value through other comprehensive income)
  • Investments in subsidiaries, joint ventures and associates, carrying amount
  • Equity instruments, carrying amount (under non-trading non-derivative financial assets measured at fair value through profit or loss)

The headline gives only the kind of check and the template, because some of its cells have no name of their own in EBA’s template.

How the Line4 Check report words itShow

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

F_31.01: Equity instruments, Key management of the institution or its parent + F_31.01: Equity instruments, Other related parties + F_31.01: Equity instruments, Subsidiaries and other entities of the same group + F_31.01: Equity instruments, Parent and entities with joint control or significance influence + F_31.01: Equity instruments, Associates and joint ventures <= F_01.01: Non-trading non-derivative financial assets measured at a cost-based method, equity instruments + F_01.01: Trading financial assets, equity instruments + F_01.01: Other non-trading non-derivative financial assets, equity instruments + F_01.01: Non-trading financial assets mandatorily at fair value through profit or loss, equity instruments + F_01.01: Financial assets designated at fair value through profit or loss, equity instruments + F_01.01: Financial assets held for trading, equity instruments + F_01.01: Non-trading non-derivative financial assets measured at fair value to equity, equity instruments + F_01.01: Financial assets at fair value through other comprehensive income, equity instruments + F_01.01: Investments in subsidiaries, joint ventures and associates + F_01.01: Non-trading non-derivative financial assets measured at fair value through profit or loss, equity instruments

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 31.01 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

  • 0070Equity instruments
  • 0093Equity instruments
  • 0097Equity instruments
  • 0110Equity instruments
  • 0142Equity instruments
  • 0172Equity instruments
  • 0176Equity instruments
  • 0235Equity instruments
  • 0260Investments in subsidiaries, joint ventures and associates
  • 0390Equity instruments

Column

  • 0010Carrying amount

Related parties: amounts payable to and amounts receivable from (F 31.01)

Row

  • 0020Equity instruments

Columns

  • 0010Parent and entities with joint control or significance influence
  • 0020Subsidiaries and other entities of the same group
  • 0030Associates and joint ventures
  • 0040Key management of the institution or its parent
  • 0050Other related parties
Show the rule as writtenShow

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

sum({F_31.01,r0020,c0040,},{F_31.01,r0020,c0050,},{F_31.01,r0020,c0020,},{F_31.01,r0020,c0010,},{F_31.01,r0020,c0030,}) <= sum({F_01.01,r0390,c0010,},{F_01.01,r0093,c0010,},{F_01.01,r0235,c0010,},{F_01.01,r0097,c0010,},{F_01.01,r0110,c0010,},{F_01.01,r0070,c0010,},{F_01.01,r0176,c0010,},{F_01.01,r0142,c0010,},{F_01.01,r0260,c0010,},{F_01.01,r0172,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.