Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Own T2 instruments must equal the sum of its three parts (EBA rule v11133_m)

A warning in the investment firms, class 2 return (IFR class 2), on template I 01.00, own funds composition.

Check your file against this ruleWhat to do if it fails

The rule in plain words

(-) own T2 instruments must equal these three added up:

  • (-) direct holdings of T2 instruments
  • (-) indirect holdings of T2 instruments
  • (-) synthetic holdings of T2 instruments

All the values are in the amount column (0010) of I 01.00.

How the Line4 Check report words itShow

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

(-) Own T2 instruments = (-) Direct holdings of T2 instruments + (-) Indirect holdings of T2 instruments + (-) Synthetic holdings of T2 instruments

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 I 01.00 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

Own funds composition (I 01.00)

Rows

  • 0460(-) Own T2 instruments
  • 0470(-) Direct holdings of T2 instruments
  • 0480(-) Indirect holdings of T2 instruments
  • 0490(-) Synthetic holdings of T2 instruments

Column

  • 0010Amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
(-) direct holdings of T2 instruments1,200
(-) indirect holdings of T2 instruments800
(-) synthetic holdings of T2 instruments450
Together2,450
What the rule then expects

(-) own T2 instruments must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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_01.00,r0460,c0010,} = {I_01.00,r0470,c0010,} + {I_01.00,r0480,c0010,} + {I_01.00,r0490,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.