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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Cash, cash balances at central banks and other demand deposits must equal the sum of its three parts (F 01.01, EBA rule v89798_h)

A warning in the financial reporting return (FINREP 9), on template F 01.01, balance sheet statement: assets.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Cash, cash balances at central banks and other demand deposits must equal these three added up:

  • Cash on hand
  • Cash balances at central banks
  • Other demand deposits

All the values are in the carrying amount column (0010) of F 01.01.

How the Line4 Check report words itShow

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

Cash, cash balances at central banks and other demand deposits = Cash on hand + Cash balances at central banks + Other demand deposits

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark F 01.01 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

Balance sheet statement: assets (F 01.01)

Rows

  • 0010Cash, cash balances at central banks and other demand deposits
  • 0020Cash on hand
  • 0030Cash balances at central banks
  • 0040Other demand deposits

Column

  • 0010Carrying amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
Cash on hand1,200
Cash balances at central banks800
Other demand deposits450
Together2,450
What the rule then expects

Cash, cash balances at central banks and other demand deposits must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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}.

{F_01.01,r0010,c0010,} = {F_01.01,r0020,c0010,} + {F_01.01,r0030,c0010,} + {F_01.01,r0040,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.