Line4

1 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Credit institutions must equal the sum of its four parts (EBA rule v1944_m)

A blocking check in the financial reporting return (FINREP 9), on template F 08.01.a, breakdown of financial liabilities by product and by counterparty (a).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Credit institutions must equal these four added up:

  • Current accounts / overnight deposits
  • Deposits redeemable at notice
  • Repurchase agreements
  • Deposits with agreed maturity

EBA checks it for five columns: held for trading, designated at fair value through profit or loss, amortised cost, trading, and at a cost-based method. That makes five checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Held for trading: Credit institutions = Current accounts / overnight deposits + Deposits redeemable at notice + Repurchase agreements + Deposits with agreed maturity

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 08.01 as reported.
  6. 06This is a blocking check. A filing that fails it is normally rejected, so fix it before you submit.

The cells it reads

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

Rows

  • 0160Credit institutions
  • 0170Current accounts / overnight deposits
  • 0180Deposits with agreed maturity
  • 0190Deposits redeemable at notice
  • 0200Repurchase agreements

Columns

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

A worked example

The first of its checks, with simple numbers.

Illustrative values
Current accounts / overnight deposits1,200
Deposits redeemable at notice800
Repurchase agreements450
Deposits with agreed maturity300
Together2,750
What the rule then expects

Credit institutions must then be 2,750.

2,750Passes
2,850Fails

A file that reports 2,750 passes. One that reports 2,850 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_08.01.a,r0160,c0010,} = {F_08.01.a,r0170,c0010,} + {F_08.01.a,r0190,c0010,} + {F_08.01.a,r0200,c0010,} + {F_08.01.a,r0180,c0010,}

The next four:

{F_08.01.a,r0160,c0020,} = {F_08.01.a,r0170,c0020,} + {F_08.01.a,r0190,c0020,} + {F_08.01.a,r0200,c0020,} + {F_08.01.a,r0180,c0020,}{F_08.01.a,r0160,c0030,} = {F_08.01.a,r0170,c0030,} + {F_08.01.a,r0190,c0030,} + {F_08.01.a,r0200,c0030,} + {F_08.01.a,r0180,c0030,}{F_08.01.a,r0160,c0034,} = {F_08.01.a,r0170,c0034,} + {F_08.01.a,r0190,c0034,} + {F_08.01.a,r0200,c0034,} + {F_08.01.a,r0180,c0034,}{F_08.01.a,r0160,c0035,} = {F_08.01.a,r0170,c0035,} + {F_08.01.a,r0190,c0035,} + {F_08.01.a,r0200,c0035,} + {F_08.01.a,r0180,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.