Line4

1 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

None of the nine values it checks in subordinated liabilities can be negative (F 08.02, EBA rule v3926_s)

A blocking check in the financial reporting return (FINREP 9), on template F 08.02, subordinated liabilities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in subordinated liabilities can be negative.

EBA checks it for three columns: designated at fair value through profit or loss, at amortized cost, and at a cost-based method. And for three rows: deposits, debt securities issued and subordinated financial liabilities. That makes nine 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.

Designated at fair value through profit or loss: Deposits >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark F 08.02 as reported.
  5. 05This is a blocking check. A filing that fails it is normally rejected, so fix it before you submit.

The cells it reads

Subordinated liabilities (F 08.02)

Rows

  • 0010Deposits
  • 0020Debt securities issued
  • 0030Subordinated financial liabilities

Columns

  • 0010Designated at fair value through profit or loss
  • 0020At amortized cost
  • 0030At a cost-based method

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Deposits, designated at fair value through profit or loss must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

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_08.02,r0010,c0010,} >= 0

The next five:

{F_08.02,r0010,c0020,} >= 0{F_08.02,r0010,c0030,} >= 0{F_08.02,r0020,c0010,} >= 0{F_08.02,r0020,c0020,} >= 0{F_08.02,r0020,c0030,} >= 0

And 3 more, the same formula for the other cells it covers.

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