Line4

3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

An upper-limit check across related parties and two other templates (F 31.01, F 10.00, F 11.01, F 11.02, EBA rule v1037_m)

A warning in the financial reporting return (FINREP 9), on templates F 10.00, derivatives: trading and economic hedges, F 11.01, derivatives - hedge accounting: Breakdown by type of risk and type of hedge, F 11.02, derivatives - hedge accounting under national GAAP: Breakdown by type of risk 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 notional amount of derivatives:

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

The result cannot be more than these 27 worked out:

  • Derivatives, total trading
  • Minus organized market other, total trading (under foreign exchange and gold)
  • Minus organized market options, total trading (under interest rate)
  • Minus organized market options, total trading (under foreign exchange and gold)
  • Minus organized market other, total trading (under equity)
  • Minus organized market options, total trading (under equity)
  • Minus organized market other, total trading (under interest rate)
  • Derivatives-hedge accounting, total hedging
  • Minus organized market options, total hedging in F 11.01 (row 0140)
  • Minus organized market options, total hedging in F 11.01 (row 0370)
  • Minus organized market options, total hedging in F 11.01 (row 0090)
  • Minus organized market other, total hedging in F 11.01 (row 0330)
  • Minus organized market other, total hedging in F 11.01 (row 0050)
  • Minus organized market other, total hedging in F 11.01 (row 0150)
  • Minus organized market options, total hedging in F 11.01 (row 0270)
  • Minus organized market options, total hedging in F 11.01 (row 0320)
  • Minus organized market options, total hedging in F 11.01 (row 0040)
  • Minus organized market other, total hedging in F 11.01 (row 0100)
  • Minus organized market other, total hedging in F 11.01 (row 0280)
  • Minus organized market other, total hedging in F 11.01 (row 0380)
  • Derivatives-hedge accounting, total hedging
  • Minus organized market other, total hedging in F 11.02 (under foreign exchange)
  • Minus organized market other, total hedging in F 11.02 (under equity)
  • Minus organized market options, total hedging in F 11.02 (under foreign exchange)
  • Minus organized market options, total hedging in F 11.02 (under interest rate)
  • Minus organized market other, total hedging in F 11.02 (under interest rate)
  • Minus organized market options, total hedging in F 11.02 (under equity)

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: Notional amount of derivatives, Associates and joint ventures + F_31.01: Notional amount of derivatives, Subsidiaries and other entities of the same group + F_31.01: Notional amount of derivatives, Key management of the institution or its parent + F_31.01: Notional amount of derivatives, Parent and entities with joint control or significance influence + F_31.01: Notional amount of derivatives, Other related parties <= F_10.00: Derivatives, Total Trading - F_10.00: Foreign exchange and gold, organized market other, Total Trading - F_10.00: Interest rate, organized market options, Total Trading - F_10.00: Foreign exchange and gold, organized market options, Total Trading - F_10.00: Equity, organized market other, Total Trading - F_10.00: Equity, organized market options, Total Trading - F_10.00: Interest rate, organized market other, Total Trading + F_11.01: Derivatives-Hedge accounting, Total hedging - F_11.01: Foreign exchange, organized market options, Total hedging (row 0140) - F_11.01: Foreign exchange, organized market options, Total hedging (row 0370) - F_11.01: Equity, organized market options, Total hedging (row 0090) - F_11.01: Equity, organized market other, Total hedging (row 0330) - F_11.01: Interest rate, organized market other, Total hedging (row 0050) - F_11.01: Foreign exchange, organized market other, Total hedging (row 0150) - F_11.01: Interest rate, organized market options, Total hedging (row 0270) - F_11.01: Equity, organized market options, Total hedging (row 0320) - F_11.01: Interest rate, organized market options, Total hedging (row 0040) - F_11.01: Equity, organized market other, Total hedging (row 0100) - F_11.01: Interest rate, organized market other, Total hedging (row 0280) - F_11.01: Foreign exchange, organized market other, Total hedging (row 0380) + F_11.01: Derivatives-Hedge accounting, Total hedging - F_11.02: Foreign exchange, organized market other, Total hedging - F_11.02: Equity, organized market other, Total hedging - F_11.02: Foreign exchange, organized market options, Total hedging - F_11.02: Interest rate, organized market options, Total hedging - F_11.02: Interest rate, organized market other, Total hedging - F_11.02: Equity, organized market options, Total hedging

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 10.00, F 11.01 or F 11.02 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

Derivatives: trading and economic hedges (F 10.00)

Rows

  • 0050Organized market options
  • 0060Organized market other
  • 0110Organized market options
  • 0120Organized market other
  • 0170Organized market options
  • 0180Organized market other
  • 0290Derivatives

Column

  • 0030Total Trading

Derivatives - hedge accounting: Breakdown by type of risk and type of hedge (F 11.01)

Rows

  • 0040Organized market options
  • 0050Organized market other
  • 0090Organized market options
  • 0100Organized market other
  • 0140Organized market options
  • 0150Organized market other
  • 0270Organized market options
  • 0280Organized market other
  • 0320Organized market options
  • 0330Organized market other
  • 0370Organized market options
  • 0380Organized market other
  • 0500Derivatives-Hedge accounting

Column

  • 0030Total hedging

Derivatives - hedge accounting under national GAAP: Breakdown by type of risk (F 11.02)

Rows

  • 0040Organized market options
  • 0050Organized market other
  • 0090Organized market options
  • 0100Organized market other
  • 0140Organized market options
  • 0150Organized market other

Column

  • 0010Total hedging

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

Row

  • 0120Notional amount of derivatives

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,r0120,c0030,},{F_31.01,r0120,c0020,},{F_31.01,r0120,c0040,},{F_31.01,r0120,c0010,},{F_31.01,r0120,c0050,}) <= {F_10.00,r0290,c0030,} - sum({F_10.00,r0180,c0030,},{F_10.00,r0050,c0030,},{F_10.00,r0170,c0030,},{F_10.00,r0120,c0030,},{F_10.00,r0110,c0030,},{F_10.00,r0060,c0030,}) + {F_11.01,r0500,c0030,} - sum({F_11.01,r0140,c0030,},{F_11.01,r0370,c0030,},{F_11.01,r0090,c0030,},{F_11.01,r0330,c0030,},{F_11.01,r0050,c0030,},{F_11.01,r0150,c0030,},{F_11.01,r0270,c0030,},{F_11.01,r0320,c0030,},{F_11.01,r0040,c0030,},{F_11.01,r0100,c0030,},{F_11.01,r0280,c0030,},{F_11.01,r0380,c0030,}) + {F_11.01,r0500,c0030,} - sum({F_11.02,r0150,c0010,},{F_11.02,r0100,c0010,},{F_11.02,r0140,c0010,},{F_11.02,r0040,c0010,},{F_11.02,r0050,c0010,},{F_11.02,r0090,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.