Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Innovative funding structures sold to households cannot be more than current debt or debt-like innovative funding structures (EBA rule v4139_m)

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

Innovative funding structures sold to households cannot be more than current debt or debt-like innovative funding structures.

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 2 Position: o/w sold to households <= Current debt or debt-like innovative funding structures

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 bigger 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
  • 030o/w sold to households

Columns

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

A worked example

The first of its checks, with simple numbers.

Illustrative values
Innovative funding structures sold to households1,200
What the rule then expects

Current debt or debt-like innovative funding structures must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 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}.

{P_02.03,r030,c040,} <= {P_02.03,r010,c040,}

The next three:

{P_02.03,r030,c030,} <= {P_02.03,r010,c030,}{P_02.03,r030,c010,} <= {P_02.03,r010,c010,}{P_02.03,r030,c050,} <= {P_02.03,r010,c050,}

Every FP rule, by template

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