Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Other debt securities issued must equal the sum of its two parts (EBA rule v1948_m)

A warning 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

Other debt securities issued must equal convertible compound financial instruments plus non-convertible.

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.

Trading: Other debt securities issued = Convertible compound financial instruments + Non-convertible

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

Rows

  • 0410Other debt securities issued
  • 0420Convertible compound financial instruments
  • 0430Non-convertible

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
Convertible compound financial instruments1,200
Non-convertible800
Together2,000
What the rule then expects

Other debt securities issued must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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,r0410,c0034,} = {F_08.01.a,r0420,c0034,} + {F_08.01.a,r0430,c0034,}

The next four:

{F_08.01.a,r0410,c0020,} = {F_08.01.a,r0420,c0020,} + {F_08.01.a,r0430,c0020,}{F_08.01.a,r0410,c0030,} = {F_08.01.a,r0420,c0030,} + {F_08.01.a,r0430,c0030,}{F_08.01.a,r0410,c0010,} = {F_08.01.a,r0420,c0010,} + {F_08.01.a,r0430,c0010,}{F_08.01.a,r0410,c0035,} = {F_08.01.a,r0420,c0035,} + {F_08.01.a,r0430,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.