Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

An upper-limit check across related parties and breakdown of financial liabilities (F 31.01, F 08.01.a, row 0070, EBA rule v1032_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 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 deposits:

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

The result cannot be more than these 15 worked out:

  • Deposits, trading
  • Deposits, amortised cost
  • Deposits, held for trading
  • Deposits, designated at fair value through profit or loss
  • Deposits, at a cost-based method
  • Minus central banks, trading
  • Minus central banks, designated at fair value through profit or loss
  • Minus central banks, at a cost-based method
  • Minus central banks, amortised cost
  • Minus central banks, held for trading
  • Minus general governments, amortised cost
  • Minus general governments, trading
  • Minus general governments, at a cost-based method
  • Minus general governments, designated at fair value through profit or loss
  • Minus general governments, held for trading

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: Deposits, Other related parties + F_31.01: Deposits, Parent and entities with joint control or significance influence + F_31.01: Deposits, Key management of the institution or its parent + F_31.01: Deposits, Subsidiaries and other entities of the same group + F_31.01: Deposits, Associates and joint ventures <= F_08.01.A: Deposits, Trading + F_08.01.A: Deposits, Amortised cost + F_08.01.A: Deposits, Held for trading + F_08.01.A: Deposits, Designated at fair value through profit or loss + F_08.01.A: Deposits, At a cost-based method - F_08.01.A: Central banks, Trading - F_08.01.A: Central banks, Designated at fair value through profit or loss - F_08.01.A: Central banks, At a cost-based method - F_08.01.A: Central banks, Amortised cost - F_08.01.A: Central banks, Held for trading - F_08.01.A: General governments, Amortised cost - F_08.01.A: General governments, Trading - F_08.01.A: General governments, At a cost-based method - F_08.01.A: General governments, Designated at fair value through profit or loss - F_08.01.A: General governments, Held for trading

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 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

  • 0050Deposits
  • 0060Central banks
  • 0110General governments

Columns

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

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

Row

  • 0070Deposits

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,r0070,c0050,},{F_31.01,r0070,c0010,},{F_31.01,r0070,c0040,},{F_31.01,r0070,c0020,},{F_31.01,r0070,c0030,}) <= sum({F_08.01.a,r0050,c0034,},{F_08.01.a,r0050,c0030,},{F_08.01.a,r0050,c0010,},{F_08.01.a,r0050,c0020,},{F_08.01.a,r0050,c0035,}) - sum({F_08.01.a,r0060,c0034,},{F_08.01.a,r0060,c0020,},{F_08.01.a,r0060,c0035,},{F_08.01.a,r0060,c0030,},{F_08.01.a,r0060,c0010,}) - sum({F_08.01.a,r0110,c0030,},{F_08.01.a,r0110,c0034,},{F_08.01.a,r0110,c0035,},{F_08.01.a,r0110,c0020,},{F_08.01.a,r0110,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.