Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 44 values it checks in two largest significant currencies and reporting currency can be negative (P 02.06, EBA rule v4401_s)

A warning in the funding plans return (FP), on template P 02.06, two largest significant currencies and reporting currency.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in two largest significant currencies and reporting currency 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 eleven rows, from loans and advances to households and non-financial corporations (exc reverse repurchase loans) (015) to other finacial liabilities (090). That makes 44 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: Loans to credit institutions (exc reverse repurchase loans) >= 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 02.06 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

Two largest significant currencies and reporting currency (P 02.06)

Rows

  • 015Loans and advances to households and non-financial corporations (exc reverse repurchase loans)
  • 032Loans to credit institutions (exc reverse repurchase loans)
  • 035Loans to other financial corporations (exc reverse repurchase loans)
  • 037Debt securities
  • 038Other financial assets
  • 045Deposits from households and non-financial corporations (exc repurchase agreements)
  • 062Deposits from credit institutions (exc repurchase agreements)
  • 065Deposits from other financial corporations (exc repurchase agreements)
  • 070Short-term debt securities issued (<1year)
  • 080Long-term debt securities issued (>=1year)
  • 090Other finacial liabilities

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

Loans to credit institutions (exc reverse repurchase loans), 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_02.06,r032,c050,} >= 0

The next five:

{P_02.06,r090,c050,} >= 0{P_02.06,r045,c030,} >= 0{P_02.06,r038,c040,} >= 0{P_02.06,r070,c010,} >= 0{P_02.06,r065,c040,} >= 0

And 38 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.