Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Non-financial corporations, carrying amount (all sheets added up) must equal the sum of five columns (EBA rule v1747_m)

A warning in the financial reporting return (FINREP 9), on templates F 08.01.a, breakdown of financial liabilities by product and by counterparty (a) and F 20.06, geographical breakdown of liabilities by residence of the counterparty.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For non-financial corporations: carrying amount (all sheets added up) must equal these five added up:

  • Held for trading
  • Amortised cost
  • Trading
  • Designated at fair value through profit or loss
  • At a cost-based method
How the Line4 Check report words itShow

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

F_20.06: Non-financial corporations (all sheets added up) = F_08.01.A: Non-financial corporations, Held for trading + F_08.01.A: Non-financial corporations, Amortised cost + F_08.01.A: Non-financial corporations, Trading + F_08.01.A: Non-financial corporations, Designated at fair value through profit or loss + F_08.01.A: Non-financial corporations, At a cost-based method

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  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 20.06 and F 08.01 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

Breakdown of financial liabilities by product and by counterparty (a) (F 08.01.a)

Row

  • 0260Non-financial corporations

Columns

  • 0010Held for trading
  • 0020Designated at fair value through profit or loss
  • 0030Amortised cost
  • 0034Trading
  • 0035At a cost-based method

Geographical breakdown of liabilities by residence of the counterparty (F 20.06)

Row

  • 0120Non-financial corporations

Column

  • 0010Carrying amount
Show the rule as writtenShow

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

sum({F_20.06,r0120,c0010,}) = sum({F_08.01.a,r0260,c0010,},{F_08.01.a,r0260,c0030,},{F_08.01.a,r0260,c0034,},{F_08.01.a,r0260,c0020,},{F_08.01.a,r0260,c0035,})

Every FINREP 9 rule, by template

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