Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The absolute value of current debt or debt-like innovative funding structures cannot be less than the absolute value of innovative funding structures sold to SME (EBA rule v23582_h)

A warning in the funding plans return (FP), on template P 02.03, innovative funding structures.

Check your file against this ruleWhat to do if it fails

The rule in plain words

The absolute value of current debt or debt-like innovative funding structures cannot be less than the absolute value of innovative funding structures sold to SME.

EBA checks it for four columns: actual current position, planned Year 1 Position, planned Year 2 Position and planned Year 3 Position. That makes four 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.

Planned Year 3 Position: the absolute value of Current debt or debt-like innovative funding structures >= the absolute value of o/w sold to SME

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 P 02.03 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

Innovative funding structures (P 02.03)

Rows

  • 010Current debt or debt-like innovative funding structures
  • 020o/w sold to SME

Columns

  • 010Actual current position
  • 030Planned Year 1 Position
  • 040Planned Year 2 Position
  • 050Planned Year 3 Position
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}.

abs({P_02.03,r010,c050,}) >= abs({P_02.03,r020,c050,})

The next three:

abs({P_02.03,r010,c010,}) >= abs({P_02.03,r020,c010,})abs({P_02.03,r010,c030,}) >= abs({P_02.03,r020,c030,})abs({P_02.03,r010,c040,}) >= abs({P_02.03,r020,c040,})

Every FP rule, by template

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