Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Deposits must equal the sum of its six parts (F 16.01, EBA rule v1040_m)

A warning in the financial reporting return (FINREP 9), on template F 16.01, breakdown of selected statement of profit or loss items: interest income and expenses by instrument and counterparty sector(a).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Deposits must equal these six added up:

  • Non-financial corporations
  • General governments
  • Central banks
  • Credit institutions
  • Other financial corporations
  • Households

EBA checks it for two columns: income and expenses. That makes two checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Expenses: Deposits = Non-financial corporations + General governments + Central banks + Credit institutions + Other financial corporations + Households

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark F 16.01 as reported.
  6. 06This 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 selected statement of profit or loss items: interest income and expenses by instrument and counterparty sector(a) (F 16.01)

Rows

  • 0160Deposits
  • 0170Central banks
  • 0180General governments
  • 0190Credit institutions
  • 0200Other financial corporations
  • 0210Non-financial corporations
  • 0220Households

Columns

  • 0010Income
  • 0020Expenses

A worked example

The first of its checks, with simple numbers.

Illustrative values
Non-financial corporations1,200
General governments800
Central banks450
Credit institutions300
Other financial corporations150
Households100
Together3,000
What the rule then expects

Deposits must then be 3,000.

3,000Passes
3,100Fails

A file that reports 3,000 passes. One that reports 3,100 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_16.01,r0160,c0020,} = sum({F_16.01,r0210,c0020,},{F_16.01,r0180,c0020,},{F_16.01,r0170,c0020,},{F_16.01,r0190,c0020,},{F_16.01,r0200,c0020,},{F_16.01,r0220,c0020,})

The next one:

{F_16.01,r0160,c0010,} = sum({F_16.01,r0200,c0010,},{F_16.01,r0210,c0010,},{F_16.01,r0190,c0010,},{F_16.01,r0220,c0010,},{F_16.01,r0170,c0010,},{F_16.01,r0180,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.