Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The sum of three columns cannot be more than other financial liabilities, carrying amount (EBA rule v5097_m)

A warning in the financial reporting return (FINREP 9), on templates F 01.02, balance sheet statement: liabilities and F 14.00, fair value hierarchy: financial instruments at fair value.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For other financial liabilities: these three added up cannot be more than carrying amount:

  • Level 1
  • Level 2
  • Level 3
How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

F_14.00: Other financial liabilities, Level 1 + F_14.00: Other financial liabilities, Level 2 + F_14.00: Other financial liabilities, Level 3 <= F_01.02: Other financial liabilities

What to do if your filing fails it

  1. 01Open the templates 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 F 01.02 and F 14.00 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

Balance sheet statement: liabilities (F 01.02)

Row

  • 0066Other financial liabilities

Column

  • 0010Carrying amount

Fair value hierarchy: financial instruments at fair value (F 14.00)

Row

  • 0206Other financial liabilities

Columns

  • 0010Level 1
  • 0020Level 2
  • 0030Level 3

A worked example

The first of its checks, with simple numbers.

Illustrative values
Other financial liabilities, level 11,200
Other financial liabilities, level 2800
Other financial liabilities, level 3450
Together2,450
What the rule then expects

Other financial liabilities, carrying amount must then be at least 2,450.

2,450Passes
2,350Fails

A file that reports 2,450 passes. One that reports 2,350 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. Cells are written as {template, row, column, sheet}.

sum({F_14.00,r0206,c0010,},{F_14.00,r0206,c0020,},{F_14.00,r0206,c0030,}) <= {F_01.02,r0066,c0010,}

Every FINREP 9 rule, by template

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