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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

An upper-limit check across related parties and balance sheet statement: liabilities (F 31.01, F 01.02, EBA rule v1027_m)

A warning in the financial reporting return (FINREP 9), on templates F 01.02, balance sheet statement: liabilities 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

For debt securities issued: add up these five:

  • 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 five added up:

  • Carrying amount (under financial liabilities held for trading)
  • Carrying amount (under financial liabilities designated at fair value through profit or loss)
  • Carrying amount (under financial liabilities measured at amortised cost)
  • Carrying amount (under non-trading non-derivative financial liabilities measured at a cost-based method)
  • Carrying amount (under trading financial liabilities)

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: Debt securities issued, Key management of the institution or its parent + F_31.01: Debt securities issued, Other related parties + F_31.01: Debt securities issued, Subsidiaries and other entities of the same group + F_31.01: Debt securities issued, Parent and entities with joint control or significance influence + F_31.01: Debt securities issued, Associates and joint ventures <= F_01.02: Financial liabilities held for trading, debt securities issued + F_01.02: Financial liabilities designated at fair value through profit or loss, debt securities issued + F_01.02: Financial liabilities measured at amortised cost, debt securities issued + F_01.02: Non-trading non-derivative financial liabilities measured at a cost-based method, debt securities issued + F_01.02: Trading financial liabilities, debt securities issued

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 01.02 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: liabilities (F 01.02)

Rows

  • 0050Debt securities issued
  • 0065Debt securities issued
  • 0090Debt securities issued
  • 0130Debt securities issued
  • 0143Debt securities issued

Column

  • 0010Carrying amount

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

Row

  • 0080Debt securities issued

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,r0080,c0040,},{F_31.01,r0080,c0050,},{F_31.01,r0080,c0020,},{F_31.01,r0080,c0010,},{F_31.01,r0080,c0030,}) <= sum({F_01.02,r0050,c0010,},{F_01.02,r0090,c0010,},{F_01.02,r0130,c0010,},{F_01.02,r0143,c0010,},{F_01.02,r0065,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.