Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total liabilities must equal the sum of its ten parts (J 06.00.b, EBA rule v22186_m)

A warning in the interest rate risk in the banking book return (IRRBB), on template J 06.00.b, repricing cash flows (simplified for 'other' institutions) (II).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total liabilities must equal these ten added up:

  • Central bank
  • Interbank
  • Debt securities issued
  • NMD: retail transactional
  • NMDs: retail non-transactional
  • NMDs: wholesale non-financial
  • NMDs: wholesale financial
  • Term deposits
  • Derivatives hedging liabilities
  • Other

EBA checks it for 29 columns, from notional amount (0010) to greater than 1.5 years up to 2 years (0390). That makes 29 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.

Overnight: Total liabilities = Central bank + Interbank + Debt securities issued + NMD: Retail transactional + NMDs: Retail non-transactional + NMDs: Wholesale non-financial + NMDs: Wholesale financial + Term deposits + Derivatives hedging liabilities + Other

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 J 06.00 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

Repricing cash flows (simplified for 'other' institutions) (II) (J 06.00.b)

Rows

  • 0200Total liabilities
  • 0220Central bank
  • 0230Interbank
  • 0240Debt securities issued
  • 0270NMD: Retail transactional
  • 0310NMDs: Retail non-transactional
  • 0350NMDs: Wholesale non-financial
  • 0390NMDs: Wholesale financial
  • 0420Term deposits
  • 0470Derivatives hedging liabilities
  • 0510Other

Columns

  • 0010Notional amount
  • 0070Overnight
  • 0080Greater than overnight up to 1 month
  • 0090Greater than 1 month up to 3 months
  • 0100Greater than 3 months up to 6 months
  • 0110Greater than 6 months up to 9 months
  • 0120Greater than 9 months up to 12 months
  • 0130Greater than 12 months up to 1.5 years
  • 0140Greater than 1.5 years up to 2 years
  • 0150Greater than 2 years up to 3 years
  • 0160Greater than 3 years up to 4 years
  • 0170Greater than 4 years up to 5 years
  • 0180Greater than 5 years up to 6 years
  • 0190Greater than 6 years up to 7 years
  • 0200Greater than 7 years up to 8 years
  • 0210Greater than 8 years up to 9 years
  • 0220Greater than 9 years up to 10 years
  • 0230Greater than 10 years up to 15 years
  • 0240Greater than 15 years up to 20 years
  • 0250Greater than 20 years
  • 0260Notional amount
  • 0320Overnight
  • 0330Greater than overnight up to 1 month
  • 0340Greater than 1 month up to 3 months
  • 0350Greater than 3 months up to 6 months
  • 0360Greater than 6 months up to 9 months
  • 0370Greater than 9 months up to 12 months
  • 0380Greater than 12 months up to 1.5 years
  • 0390Greater than 1.5 years up to 2 years
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}.

{J_06.00.b,r0200,c0320,} = {J_06.00.b,r0220,c0320,} + {J_06.00.b,r0230,c0320,} + {J_06.00.b,r0240,c0320,} + {J_06.00.b,r0270,c0320,} + {J_06.00.b,r0310,c0320,} + {J_06.00.b,r0350,c0320,} + {J_06.00.b,r0390,c0320,} + {J_06.00.b,r0420,c0320,} + {J_06.00.b,r0470,c0320,} + {J_06.00.b,r0510,c0320,}

The next five:

{J_06.00.b,r0200,c0250,} = {J_06.00.b,r0220,c0250,} + {J_06.00.b,r0230,c0250,} + {J_06.00.b,r0240,c0250,} + {J_06.00.b,r0270,c0250,} + {J_06.00.b,r0310,c0250,} + {J_06.00.b,r0350,c0250,} + {J_06.00.b,r0390,c0250,} + {J_06.00.b,r0420,c0250,} + {J_06.00.b,r0470,c0250,} + {J_06.00.b,r0510,c0250,}{J_06.00.b,r0200,c0100,} = {J_06.00.b,r0220,c0100,} + {J_06.00.b,r0230,c0100,} + {J_06.00.b,r0240,c0100,} + {J_06.00.b,r0270,c0100,} + {J_06.00.b,r0310,c0100,} + {J_06.00.b,r0350,c0100,} + {J_06.00.b,r0390,c0100,} + {J_06.00.b,r0420,c0100,} + {J_06.00.b,r0470,c0100,} + {J_06.00.b,r0510,c0100,}{J_06.00.b,r0200,c0160,} = {J_06.00.b,r0220,c0160,} + {J_06.00.b,r0230,c0160,} + {J_06.00.b,r0240,c0160,} + {J_06.00.b,r0270,c0160,} + {J_06.00.b,r0310,c0160,} + {J_06.00.b,r0350,c0160,} + {J_06.00.b,r0390,c0160,} + {J_06.00.b,r0420,c0160,} + {J_06.00.b,r0470,c0160,} + {J_06.00.b,r0510,c0160,}{J_06.00.b,r0200,c0170,} = {J_06.00.b,r0220,c0170,} + {J_06.00.b,r0230,c0170,} + {J_06.00.b,r0240,c0170,} + {J_06.00.b,r0270,c0170,} + {J_06.00.b,r0310,c0170,} + {J_06.00.b,r0350,c0170,} + {J_06.00.b,r0390,c0170,} + {J_06.00.b,r0420,c0170,} + {J_06.00.b,r0470,c0170,} + {J_06.00.b,r0510,c0170,}{J_06.00.b,r0200,c0080,} = {J_06.00.b,r0220,c0080,} + {J_06.00.b,r0230,c0080,} + {J_06.00.b,r0240,c0080,} + {J_06.00.b,r0270,c0080,} + {J_06.00.b,r0310,c0080,} + {J_06.00.b,r0350,c0080,} + {J_06.00.b,r0390,c0080,} + {J_06.00.b,r0420,c0080,} + {J_06.00.b,r0470,c0080,} + {J_06.00.b,r0510,c0080,}

And 23 more, the same formula for the other cells it covers.

Every IRRBB rule, by template

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