Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Deposits, carrying amount (all sheets added up) must equal a sum of ten cells (EBA rule v6062_m)

A warning in the financial reporting return (FINREP 9), on templates F 20.02, geographical breakdown of liabilities by location of the activities and F 20.06, geographical breakdown of liabilities by residence of the counterparty.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For deposits: carrying amount (all sheets added up) must equal these ten worked out:

  • Domestic activities (under financial liabilities held for trading)
  • Non-domestic activities (under financial liabilities held for trading)
  • Domestic activities (under trading financial liabilities)
  • Non-domestic activities (under trading financial liabilities)
  • Domestic activities (under financial liabilities designated at fair value through profit or loss)
  • Non-domestic activities (under financial liabilities designated at fair value through profit or loss)
  • Domestic activities (under financial liabilities measured at amortised cost)
  • Non-domestic activities (under financial liabilities measured at amortised cost)
  • Domestic activities (under non-trading non-derivative financial liabilities measured at a cost-based method)
  • Non-domestic activities (under non-trading non-derivative financial liabilities measured at a cost-based method)
How the Line4 Check report words itShow

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

F_20.06: Deposits (all sheets added up) = F_20.02: Financial liabilities held for trading, deposits, Domestic activities + F_20.02: Financial liabilities held for trading, deposits, Non-domestic activities + F_20.02: Trading financial liabilities, deposits, Domestic activities + F_20.02: Trading financial liabilities, deposits, Non-domestic activities + F_20.02: Financial liabilities designated at fair value through profit or loss, deposits, Domestic activities + F_20.02: Financial liabilities designated at fair value through profit or loss, deposits, Non-domestic activities + F_20.02: Financial liabilities measured at amortised cost, deposits, Domestic activities + F_20.02: Financial liabilities measured at amortised cost, deposits, Non-domestic activities + F_20.02: Non-trading non-derivative financial liabilities measured at a cost-based method, deposits, Domestic activities + F_20.02: Non-trading non-derivative financial liabilities measured at a cost-based method, deposits, Non-domestic activities

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  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 20.06 and F 20.02 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

Geographical breakdown of liabilities by location of the activities (F 20.02)

Rows

  • 0040Deposits
  • 0064Deposits
  • 0080Deposits
  • 0120Deposits
  • 0142Deposits

Columns

  • 0010Domestic activities
  • 0020Non-domestic activities

Geographical breakdown of liabilities by residence of the counterparty (F 20.06)

Row

  • 0070Deposits

Column

  • 0010Carrying amount
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

sum({F_20.06,r0070,c0010,}) = {F_20.02,r0040,c0010,} + {F_20.02,r0040,c0020,} + {F_20.02,r0064,c0010,} + {F_20.02,r0064,c0020,} + {F_20.02,r0080,c0010,} + {F_20.02,r0080,c0020,} + {F_20.02,r0120,c0010,} + {F_20.02,r0120,c0020,} + {F_20.02,r0142,c0010,} + {F_20.02,r0142,c0020,}

Every FINREP 9 rule, by template

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