Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Size of the reserve of assets: maximum cannot be less than average (EBA rule v22925_m)

A warning in the asset-referenced and e-money tokens return (MiCA), on template Q 02.00, s_02.00: value of the token issued and the size of the reserve of assets.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Size of the reserve of assets - maximum cannot be less than size of the reserve of assets - average.

All the values are in the amount column (0010) of Q 02.00.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

Size of the reserve of assets - maximum >= Size of the reserve of assets - average

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark Q 02.00 as reported.
  5. 05This 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

S_02.00: value of the token issued and the size of the reserve of assets (Q 02.00)

Rows

  • 0060Size of the reserve of assets - maximum
  • 0070Size of the reserve of assets - average

Column

  • 0010Amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
Size of the reserve of assets - maximum1,200
What the rule then expects

Size of the reserve of assets - average can then be at most 1,200.

1,200Passes
1,300Fails

A file that reports 1,200 passes. One that reports 1,300 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}.

{Q_02.00,r0060,c0010,} >= {Q_02.00,r0070,c0010,}

Every MiCA rule, by template

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