Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Each of the 36 values it checks in pricing: loan assets must be more than -0.05 (P 02.04, EBA rule v6247_m)

A warning in the funding plans return (FP), on template P 02.04, pricing: loan assets.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Each of the values it checks in pricing: loan assets must be more than -0.05.

EBA checks it for two columns: actual current position and planned Year 1 Position. And for 18 rows, from loans and advances to households (excl. reverse repurchase loans) (010) to loans and advances to general governments (excl. reverse repurchase loans) (170). That makes 36 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 1 Position: Non-EEA countries activities > - 0.05

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 outside the limit in these cells.
  3. 03If the value is a percentage, EBA expects it as a decimal: 12% is reported as 0.12.
  4. 04EBA compares the values exactly here: there is no rounding tolerance.
  5. 05It runs only when your filing indicators mark P 02.04 as reported.
  6. 06This 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

Pricing: loan assets (P 02.04)

Rows

  • 010Loans and advances to households (excl. reverse repurchase loans)
  • 020Domestic activities
  • 031Other EEA countries activities
  • 032Non-EEA countries activities
  • 050Loans to non-financial corporations (excl. reverse repurchase loans)
  • 060Domestic activities
  • 071Other EEA countries activities
  • 072Non-EEA countries activities
  • 085Loans and advances to credit institutions (excl. reverse repurchase loans)
  • 090Domestic activities
  • 100Other EEA countries activities
  • 110Non-EEA countries activities
  • 120Loans and advances to other financial corporations (excl. reverse repurchase loans)
  • 130Domestic activities
  • 140Other EEA countries activities
  • 150Non-EEA countries activities
  • 160Loans and advances to central banks (excl. reverse repurchase loans)
  • 170Loans and advances to general governments (excl. reverse repurchase loans)

Columns

  • 010Actual current position
  • 020Planned Year 1 Position

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Non-EEA countries activities, planned Year 1 Position must then be more than -0.05.

0.05Passes
-0.05Fails

A file that reports 0.05 passes. One that reports -0.05 fails.

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_02.04,r110,c020,} > -0.05

The next five:

{P_02.04,r020,c020,} > -0.05{P_02.04,r130,c010,} > -0.05{P_02.04,r050,c020,} > -0.05{P_02.04,r050,c010,} > -0.05{P_02.04,r060,c020,} > -0.05

And 30 more, the same formula for the other cells it covers.

Every FP rule, by template

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