Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the twelve values it checks in insured and uninsured deposits and uninsured deposit-like financial instruments can be negative (P 02.01, EBA rule v4396_s)

A warning in the funding plans return (FP), on template P 02.01, insured and uninsured deposits and uninsured deposit-like financial instruments.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in insured and uninsured deposits and uninsured deposit-like financial instruments can be negative.

EBA checks it for four columns: actual current position, planned Year 1 Position, planned Year 2 Position and planned Year 3 Position. And for three rows: deposits covered by a deposit guarantee scheme according to Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third countr, deposits not covered by a deposit guarantee scheme according to Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third co, and deposit-like financial instruments which are like deposit but not deposits and are sold to retail customers. That makes twelve 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: Deposits not covered by a Deposit Guarantee Scheme according to Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third co >= 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 P 02.01 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

Insured and uninsured deposits and uninsured deposit-like financial instruments (P 02.01)

Rows

  • 010Deposits covered by a Deposit Guarantee Scheme according to Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third countr
  • 020Deposits not covered by a Deposit Guarantee Scheme according to Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third co
  • 030Deposit-like financial instruments which are like deposit but not deposits and are sold to retail customers

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.

What the rule then expects

Deposits not covered by a deposit guarantee scheme according to Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third co, planned Year 3 Position 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}.

{P_02.01,r020,c050,} >= 0

The next five:

{P_02.01,r030,c030,} >= 0{P_02.01,r030,c010,} >= 0{P_02.01,r010,c040,} >= 0{P_02.01,r030,c050,} >= 0{P_02.01,r020,c010,} >= 0

And 6 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.