Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Carrying amount must equal domestic activities plus non-domestic activities (F 01.01.DP, EBA rule v903543_h)

A warning in the financial reporting, solo data points return (FINREP data points), on templates F 01.01.DP, balance sheet statement: assets DP and F 20.01, geographical breakdown of assets by location of the activities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Carrying amount must equal domestic activities plus non-domestic activities.

EBA checks it for 42 rows, from cash, cash balances at central banks and other demand deposits (0010) to derivatives – hedge accounting (0240). That makes 42 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.

F_01.01.DP: Debt securities = F_20.01: Debt securities, Domestic activities + F_20.01: Debt securities, Non-domestic activities

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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.dp and F 20.01 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 DP (F 01.01.DP)

Rows

  • 0010Cash, cash balances at central banks and other demand deposits
  • 0020Cash on hand
  • 0050Financial assets held for trading
  • 0060Derivatives
  • 0070Equity instruments
  • 0080Debt securities
  • 0090Loans and advances
  • 0091Trading financial assets
  • 0092Derivatives
  • 0093Equity instruments
  • 0094Debt securities
  • 0095Loans and advances
  • 0096Non-trading financial assets mandatorily at fair value through profit or loss
  • 0097Equity instruments
  • 0098Debt securities
  • 0099Loans and advances
  • 0100Financial assets designated at fair value through profit or loss
  • 0110Equity instruments
  • 0120Debt securities
  • 0130Loans and advances
  • 0141Financial assets at fair value through other comprehensive income
  • 0142Equity instruments
  • 0143Debt securities
  • 0144Loans and advances
  • 0171Non-trading non-derivative financial assets measured at fair value through profit or loss
  • 0172Equity instruments
  • 0173Debt securities
  • 0174Loans and advances
  • 0175Non-trading non-derivative financial assets measured at fair value to equity
  • 0176Equity instruments
  • 0177Debt securities
  • 0178Loans and advances
  • 0182Debt securities
  • 0183Loans and advances
  • 0231Non-trading non-derivative financial assets measured at a cost-based method
  • 0232Debt securities
  • 0233Loans and advances
  • 0234Other non-trading non-derivative financial assets
  • 0235Equity instruments
  • 0236Debt securities

And 2 more.

Column

  • 0010Carrying amount

Geographical breakdown of assets by location of the activities (F 20.01)

Rows

  • 0010Cash and cash balances at central banks
  • 0020Cash on hand
  • 0050Financial assets held for trading
  • 0060Derivatives
  • 0070Equity instruments
  • 0080Debt securities
  • 0090Loans and advances
  • 0091Trading financial assets
  • 0092Derivatives held for trading
  • 0093Equity instruments
  • 0094Debt securities
  • 0095Loans and advances
  • 0096Non-trading financial assets mandatorily at fair value through profit or loss
  • 0097Equity instruments
  • 0098Debt securities
  • 0099Loans and advances
  • 0100Financial assets designated at fair value through profit or loss
  • 0110Equity instruments
  • 0120Debt securities
  • 0130Loans and advances
  • 0141Financial assets at fair value through other comprehensive income
  • 0142Equity instruments
  • 0143Debt securities
  • 0144Loans and advances
  • 0171Non-trading non-derivative financial assets measured at fair value through profit or loss
  • 0172Equity instruments
  • 0173Debt securities
  • 0174Loans and advances
  • 0175Non-trading non-derivative financial assets measured at fair value to equity
  • 0176Equity instruments
  • 0177Debt securities
  • 0178Loans and advances
  • 0182Debt securities
  • 0183Loans and advances
  • 0231Non-trading non-trading financial assets measured at a cost-based method
  • 0232Debt securities
  • 0233Loans and advances
  • 0234Other non-trading non-derivative financial assets
  • 0235Equity instruments
  • 0236Debt securities

And 2 more.

Columns

  • 0010Domestic activities
  • 0020Non-domestic activities

A worked example

The first of its checks, with simple numbers.

Illustrative values
Debt securities, domestic activities1,200
Debt securities, non-domestic activities800
Together2,000
What the rule then expects

Debt securities, carrying amount must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_01.01.dp,r0236,c0010,} = {F_20.01,r0236,c0010,} + {F_20.01,r0236,c0020,}

The next five:

{F_01.01.dp,r0143,c0010,} = {F_20.01,r0143,c0010,} + {F_20.01,r0143,c0020,}{F_01.01.dp,r0183,c0010,} = {F_20.01,r0183,c0010,} + {F_20.01,r0183,c0020,}{F_01.01.dp,r0175,c0010,} = {F_20.01,r0175,c0010,} + {F_20.01,r0175,c0020,}{F_01.01.dp,r0070,c0010,} = {F_20.01,r0070,c0010,} + {F_20.01,r0070,c0020,}{F_01.01.dp,r0090,c0010,} = {F_20.01,r0090,c0010,} + {F_20.01,r0090,c0020,}

And 36 more, the same formula for the other cells it covers.

Every FINREP data points rule, by template

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