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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 0040, EBA rule v1029_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 loans and advances:

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

The result cannot be more than these twelve added up:

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

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: Loans and advances, Subsidiaries and other entities of the same group + F_31.01: Loans and advances, Associates and joint ventures + F_31.01: Loans and advances, Key management of the institution or its parent + F_31.01: Loans and advances, Other related parties + F_31.01: Loans and advances, Parent and entities with joint control or significance influence <= F_01.01: Non-trading financial assets mandatorily at fair value through profit or loss, loans and advances + F_01.01: Financial assets at fair value through other comprehensive income, loans and advances + F_01.01: Other demand deposits + F_01.01: Financial assets designated 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: Financial assets at amortised cost, 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: Non-trading non-derivative financial assets measured at fair value through profit or loss, loans and advances + F_01.01: Non-trading non-derivative financial assets measured at a cost-based method, loans and advances + F_01.01: Cash balances at central banks + F_01.01: Trading financial assets, 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 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

  • 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

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

Row

  • 0040Loans and advances

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,r0040,c0020,},{F_31.01,r0040,c0030,},{F_31.01,r0040,c0040,},{F_31.01,r0040,c0050,},{F_31.01,r0040,c0010,}) <= sum({F_01.01,r0099,c0010,},{F_01.01,r0144,c0010,},{F_01.01,r0040,c0010,},{F_01.01,r0130,c0010,},{F_01.01,r0178,c0010,},{F_01.01,r0183,c0010,},{F_01.01,r0237,c0010,},{F_01.01,r0090,c0010,},{F_01.01,r0174,c0010,},{F_01.01,r0233,c0010,},{F_01.01,r0030,c0010,},{F_01.01,r0095,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.