Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt securities issued must equal the sum of its five parts (EBA rule v2277_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

Debt securities issued must equal these five added up:

  • Asset-backed securities
  • Certificates of deposits
  • Covered bonds
  • Hybrid contracts
  • Other debt securities issued

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: Debt securities issued = Asset-backed securities + Certificates of deposits + Covered bonds + Hybrid contracts + Other debt securities issued

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

  • 0360Debt securities issued
  • 0370Certificates of deposits
  • 0380Asset-backed securities
  • 0390Covered bonds
  • 0400Hybrid contracts
  • 0410Other debt securities issued

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
Asset-backed securities1,200
Certificates of deposits800
Covered bonds450
Hybrid contracts300
Other debt securities issued150
Together2,900
What the rule then expects

Debt securities issued must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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,r0360,c0010,} = {F_08.01.a,r0380,c0010,} + {F_08.01.a,r0370,c0010,} + {F_08.01.a,r0390,c0010,} + {F_08.01.a,r0400,c0010,} + {F_08.01.a,r0410,c0010,}

The next four:

{F_08.01.a,r0360,c0030,} = {F_08.01.a,r0380,c0030,} + {F_08.01.a,r0370,c0030,} + {F_08.01.a,r0390,c0030,} + {F_08.01.a,r0400,c0030,} + {F_08.01.a,r0410,c0030,}{F_08.01.a,r0360,c0035,} = {F_08.01.a,r0380,c0035,} + {F_08.01.a,r0370,c0035,} + {F_08.01.a,r0390,c0035,} + {F_08.01.a,r0400,c0035,} + {F_08.01.a,r0410,c0035,}{F_08.01.a,r0360,c0034,} = {F_08.01.a,r0380,c0034,} + {F_08.01.a,r0370,c0034,} + {F_08.01.a,r0390,c0034,} + {F_08.01.a,r0400,c0034,} + {F_08.01.a,r0410,c0034,}{F_08.01.a,r0360,c0020,} = {F_08.01.a,r0380,c0020,} + {F_08.01.a,r0370,c0020,} + {F_08.01.a,r0390,c0020,} + {F_08.01.a,r0400,c0020,} + {F_08.01.a,r0410,c0020,}

Every FINREP 9 rule, by template

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