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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Client money held, non-segregated must equal CMH, non-segregated (average amounts) (EBA rule v11114_m)

A warning in the investment firms, class 2 return (IFR class 2), on templates I 04.00, k-factor requirement calculations and I 06.03, client money held - CMH additional detail.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Client money held - non-segregated must equal CMH - non-segregated (average amounts).

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

How the Line4 Check report words itShow

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

I_04.00: Client money held - Non-segregated, Factor amount = I_06.03: CMH - Non-segregated (average amounts), Month t

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02The two values must be the same. Find which of the two is right, and correct the other one.
  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 I 04.00 and I 06.03 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

K-factor requirement calculations (I 04.00)

Row

  • 0050Client money held - Non-segregated

Column

  • 0010Factor amount

Client money held - CMH additional detail (I 06.03)

Row

  • 0020CMH - Non-segregated (average amounts)

Column

  • 0010Month t

A worked example

The first of its checks, with simple numbers.

Illustrative values
Client money held - non-segregated1,200
What the rule then expects

CMH - non-segregated (average amounts) must then be 1,200.

1,200Passes
1,300Fails

A file that reports 1,200 passes. One that reports 1,300 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. Cells are written as {template, row, column, sheet}.

{I_04.00,r0050,c0010,} = {I_06.03,r0020,c0010,}

Every IFR class 2 rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.