Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Non-trading non-derivative financial liabilities measured at a cost-based method must equal the sum of its three parts (F 17.03, EBA rule v1770_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

Non-trading non-derivative financial liabilities measured at a cost-based method must equal these three added up:

  • Deposits
  • Debt securities issued
  • Other financial liabilities

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.

Non-trading non-derivative financial liabilities measured at a cost-based method = Deposits + Debt securities issued + Other financial liabilities

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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

  • 0141Non-trading non-derivative financial liabilities measured at a cost-based method
  • 0142Deposits
  • 0143Debt securities issued
  • 0144Other financial liabilities

Column

  • 0010Accounting scope of consolidation [carrying amount]

A worked example

The first of its checks, with simple numbers.

Illustrative values
Deposits1,200
Debt securities issued800
Other financial liabilities450
Together2,450
What the rule then expects

Non-trading non-derivative financial liabilities measured at a cost-based method 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}.

{F_17.03,r0141,c0010,} = {F_17.03,r0142,c0010,} + {F_17.03,r0143,c0010,} + {F_17.03,r0144,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.