Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total liabilities must equal the sum of its 14 parts (EBA rule v1133_m)

A warning in the financial reporting return (FINREP 9), on template F 17.03, reconciliation between IFRS and CRR scope of consolidation: liabilities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total liabilities must equal these 14 added up:

  • Financial liabilities held for trading
  • Trading financial liabilities
  • Financial liabilities designated at fair value through profit or loss
  • Financial liabilities measured at amortised cost
  • Non-trading non-derivative financial liabilities measured at a cost-based method
  • Derivatives – hedge accounting
  • Fair value changes of the hedged items in portfolio hedge of interest rate risk
  • Liabilities under reinsurance and insurance contracts
  • Provisions
  • Tax liabilities
  • Share capital repayable on demand
  • Other liabilities
  • Liabilities included in disposal groups classified as held for sale
  • Haircuts for trading liabilities valued at fair value

All the values are in the accounting scope of consolidation [carrying amount] column (0010) of F 17.03.

How the Line4 Check report words itShow

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

Total liabilities = Financial liabilities held for trading + Trading financial liabilities + Financial liabilities designated at fair value through profit or loss + Financial liabilities measured at amortised cost + Non-trading non-derivative financial liabilities measured at a cost-based method + Derivatives – Hedge accounting + Fair value changes of the hedged items in portfolio hedge of interest rate risk + Liabilities under reinsurance and insurance contracts + Provisions + Tax liabilities + Share capital repayable on demand + Other liabilities + Liabilities included in disposal groups classified as held for sale + Haircuts for trading liabilities valued at fair value

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 F 17.03 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

Reconciliation between IFRS and CRR scope of consolidation: liabilities (F 17.03)

Rows

  • 0010Financial liabilities held for trading
  • 0061Trading financial liabilities
  • 0070Financial liabilities designated at fair value through profit or loss
  • 0110Financial liabilities measured at amortised cost
  • 0141Non-trading non-derivative financial liabilities measured at a cost-based method
  • 0150Derivatives – Hedge accounting
  • 0160Fair value changes of the hedged items in portfolio hedge of interest rate risk
  • 0170Liabilities under reinsurance and insurance contracts
  • 0180Provisions
  • 0190Tax liabilities
  • 0220Share capital repayable on demand
  • 0230Other liabilities
  • 0240Liabilities included in disposal groups classified as held for sale
  • 0245Haircuts for trading liabilities valued at fair value
  • 0250Total liabilities

Column

  • 0010Accounting scope of consolidation [carrying amount]
Show the rule as writtenShow

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

{F_17.03,r0250,c0010,} = {F_17.03,r0010,c0010,} + {F_17.03,r0061,c0010,} + {F_17.03,r0070,c0010,} + {F_17.03,r0110,c0010,} + {F_17.03,r0141,c0010,} + {F_17.03,r0150,c0010,} + {F_17.03,r0160,c0010,} + {F_17.03,r0170,c0010,} + {F_17.03,r0180,c0010,} + {F_17.03,r0190,c0010,} + {F_17.03,r0220,c0010,} + {F_17.03,r0230,c0010,} + {F_17.03,r0240,c0010,} + {F_17.03,r0245,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.