Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Carrying amount must equal domestic activities plus non-domestic activities (F 01.02, EBA rule v23438_h)

A warning in the financial reporting return (FINREP 9), on templates F 01.02, balance sheet statement: liabilities and F 20.02, geographical breakdown of liabilities by location of the activities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Carrying amount must equal domestic activities plus non-domestic activities.

EBA checks it for 21 rows, from financial liabilities held for trading (0010) to provisions (0170). That makes 21 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.

F_01.02: Deposits = F_20.02: Deposits, Domestic activities + F_20.02: Deposits, Non-domestic activities

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 01.02 and F 20.02 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

Balance sheet statement: liabilities (F 01.02)

Rows

  • 0010Financial liabilities held for trading
  • 0020Derivatives
  • 0030Short positions
  • 0040Deposits
  • 0060Other financial liabilities
  • 0061Trading financial liabilities
  • 0062Derivatives
  • 0063Short positions
  • 0064Deposits
  • 0066Other financial liabilities
  • 0070Financial liabilities designated at fair value through profit or loss
  • 0080Deposits
  • 0100Other financial liabilities
  • 0110Financial liabilities measured at amortised cost
  • 0120Deposits
  • 0140Other financial liabilities
  • 0141Non-trading non-derivative financial liabilities measured at a cost-based method
  • 0142Deposits
  • 0144Other financial liabilities
  • 0150Derivatives – Hedge accounting
  • 0170Provisions

Column

  • 0010Carrying amount

Geographical breakdown of liabilities by location of the activities (F 20.02)

Rows

  • 0010Financial liabilities held for trading
  • 0020Derivatives
  • 0030Short positions
  • 0040Deposits
  • 0060Other financial liabilities
  • 0061Trading financial liabilities
  • 0062Derivatives held for trading
  • 0063Short positions
  • 0064Deposits
  • 0066Other financial liabilities
  • 0070Financial liabilities designated at fair value through profit or loss
  • 0080Deposits
  • 0100Other financial liabilities
  • 0110Financial liabilities measured at amortised cost
  • 0120Deposits
  • 0140Other financial liabilities
  • 0141Non-trading non-derivative financial liabilities measured at a cost-based method
  • 0142Deposits
  • 0144Other financial liabilities
  • 0150Derivatives – Hedge accounting
  • 0170Provisions

Columns

  • 0010Domestic activities
  • 0020Non-domestic activities

A worked example

The first of its checks, with simple numbers.

Illustrative values
Deposits, domestic activities1,200
Deposits, non-domestic activities800
Together2,000
What the rule then expects

Deposits, carrying amount 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_01.02,r0064,c0010,} = {F_20.02,r0064,c0010,} + {F_20.02,r0064,c0020,}

The next five:

{F_01.02,r0063,c0010,} = {F_20.02,r0063,c0010,} + {F_20.02,r0063,c0020,}{F_01.02,r0110,c0010,} = {F_20.02,r0110,c0010,} + {F_20.02,r0110,c0020,}{F_01.02,r0061,c0010,} = {F_20.02,r0061,c0010,} + {F_20.02,r0061,c0020,}{F_01.02,r0150,c0010,} = {F_20.02,r0150,c0010,} + {F_20.02,r0150,c0020,}{F_01.02,r0066,c0010,} = {F_20.02,r0066,c0010,} + {F_20.02,r0066,c0020,}

And 15 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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