Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Any other eligible funds must equal a calculation over five rows (EBA rule v89136_m)

A warning in the own funds of token issuers return (MiCA own funds), on template Q 09.02, s 09.02 - composition of available own funds CET1.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Any other eligible funds must equal these five worked out:

  • Common equity tier 1 capital
  • Minus capital instruments eligible as CET1 capital
  • Minus other reserves
  • Minus retained earnings
  • Minus accumulated other comprehensive income

All the values are in the amount column (0010) of Q 09.02.

How the Line4 Check report words itShow

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

Any other eligible funds = COMMON EQUITY TIER 1 CAPITAL - Capital instruments eligible as CET1 Capital - Other reserves - Retained earnings - Accumulated other comprehensive income

What to do if your filing fails it

  1. 01Open the template 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 Q 09.02 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

S 09.02 - composition of available own funds CET1 (Q 09.02)

Rows

  • 0010COMMON EQUITY TIER 1 CAPITAL
  • 0020Capital instruments eligible as CET1 Capital
  • 0030Retained earnings
  • 0040Accumulated other comprehensive income
  • 0050Other reserves
  • 0060Any other eligible funds

Column

  • 0010Amount
Show the rule as writtenShow

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

{Q_09.02,r0060,c0010,} = {Q_09.02,r0010,c0010,} - sum({Q_09.02,r0020,c0010,},{Q_09.02,r0050,c0010,},{Q_09.02,r0030,c0010,},{Q_09.02,r0040,c0010,})

Every MiCA own funds rule, by template

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