Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Subordinated [for the issuer] financial assets cannot be more than the sum of 22 rows (EBA rule v1086_m)

A warning in the financial reporting return (FINREP 9), on templates F 01.01, balance sheet statement: assets and F 04.05, subordinated financial assets.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Subordinated [for the issuer] financial assets cannot be more than these 22 added up:

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

All the values are in the carrying amount column (0010).

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

F_04.05: Subordinated [for the issuer] financial assets <= F_01.01: Non-trading financial assets mandatorily at fair value through profit or loss, debt securities + F_01.01: Non-trading financial assets mandatorily at fair value through profit or loss, loans and advances + F_01.01: Financial assets designated at fair value through profit or loss, debt securities + F_01.01: Non-trading non-derivative financial assets measured at fair value to equity, debt securities + F_01.01: Non-trading non-derivative financial assets measured at a cost-based method, loans and advances + F_01.01: Other non-trading non-derivative financial assets, loans and advances + F_01.01: Trading financial assets, debt securities + F_01.01: Non-trading non-derivative financial assets measured at fair value through profit or loss, debt securities + F_01.01: Financial assets at fair value through other comprehensive income, loans and advances + F_01.01: Cash balances at central banks + F_01.01: Trading financial assets, loans and advances + F_01.01: Financial assets at fair value through other comprehensive income, debt securities + F_01.01: Financial assets held for trading, loans and advances + F_01.01: Financial assets designated at fair value through profit or loss, loans and advances + F_01.01: Financial assets at amortised cost, loans and advances + F_01.01: Other demand deposits + F_01.01: Other non-trading non-derivative financial assets, debt securities + F_01.01: Financial assets held for trading, debt securities + 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, debt securities + F_01.01: Non-trading non-derivative financial assets measured at a cost-based method, debt securities + F_01.01: Non-trading non-derivative financial assets measured at fair value through profit or loss, 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 04.05 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
  • 0080Debt securities
  • 0090Loans and advances
  • 0094Debt securities
  • 0095Loans and advances
  • 0098Debt securities
  • 0099Loans and advances
  • 0120Debt securities
  • 0130Loans and advances
  • 0143Debt securities
  • 0144Loans and advances
  • 0173Debt securities
  • 0174Loans and advances
  • 0177Debt securities
  • 0178Loans and advances
  • 0182Debt securities
  • 0183Loans and advances
  • 0232Debt securities
  • 0233Loans and advances
  • 0236Debt securities
  • 0237Loans and advances

Column

  • 0010Carrying amount

Subordinated financial assets (F 04.05)

Row

  • 0030Subordinated [for the issuer] financial assets

Column

  • 0010Carrying amount
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

{F_04.05,r0030,c0010,} <= sum({F_01.01,r0098,c0010,},{F_01.01,r0099,c0010,},{F_01.01,r0120,c0010,},{F_01.01,r0177,c0010,},{F_01.01,r0233,c0010,},{F_01.01,r0237,c0010,},{F_01.01,r0094,c0010,},{F_01.01,r0173,c0010,},{F_01.01,r0144,c0010,},{F_01.01,r0030,c0010,},{F_01.01,r0095,c0010,},{F_01.01,r0143,c0010,},{F_01.01,r0090,c0010,},{F_01.01,r0130,c0010,},{F_01.01,r0183,c0010,},{F_01.01,r0040,c0010,},{F_01.01,r0236,c0010,},{F_01.01,r0080,c0010,},{F_01.01,r0178,c0010,},{F_01.01,r0182,c0010,},{F_01.01,r0232,c0010,},{F_01.01,r0174,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.