Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Net interest income: the absolute value of total liabilities must equal a sum of ten rows (EBA rule v903577_m)

A warning in the interest rate risk in the banking book return (IRRBB), on template J 02.00, breakdown of sensitivity estimates.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For net interest income: the absolute value of total liabilities must equal these ten worked out:

  • The absolute value of central bank
  • The absolute value of interbank
  • The absolute value of debt securities issued
  • The absolute value of NMDs: retail transactional
  • The absolute value of NMDs: retail non-transactional
  • The absolute value of NMDs: wholesale non-financial
  • The absolute value of NMDs: wholesale financial
  • The absolute value of term deposits
  • The absolute value of derivatives hedging liabilities
  • The absolute value of other

EBA checks it for two columns: NII - Parallel shock up and EVE - Parallel shock down. That makes two 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.

NII - Parallel shock up: the absolute value of Total liabilities = the absolute value of Central bank + the absolute value of Interbank + the absolute value of Debt securities issued + the absolute value of NMDs: Retail transactional + the absolute value of NMDs: Retail non-transactional + the absolute value of NMDs: Wholesale non-financial + the absolute value of NMDs: Wholesale financial + the absolute value of Term deposits + the absolute value of Derivatives hedging liabilities + the absolute value of Other

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 J 02.00 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

Breakdown of sensitivity estimates (J 02.00)

Rows

  • 0200Total liabilities
  • 0220Central bank
  • 0230Interbank
  • 0240Debt securities issued
  • 0270NMDs: Retail transactional
  • 0310NMDs: Retail non-transactional
  • 0350NMDs: Wholesale non-financial
  • 0390NMDs: Wholesale financial
  • 0420Term deposits
  • 0470Derivatives hedging liabilities
  • 0510Other

Columns

  • 0110NII - Parallel shock up
  • 0120EVE - Parallel shock down
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}.

abs({J_02.00,r0200,c0110,}) = abs({J_02.00,r0220,c0110,}) + abs({J_02.00,r0230,c0110,}) + abs({J_02.00,r0240,c0110,}) + abs({J_02.00,r0270,c0110,}) + abs({J_02.00,r0310,c0110,}) + abs({J_02.00,r0350,c0110,}) + abs({J_02.00,r0390,c0110,}) + abs({J_02.00,r0420,c0110,}) + abs({J_02.00,r0470,c0110,}) + abs({J_02.00,r0510,c0110,})

The next one:

abs({J_02.00,r0200,c0120,}) = abs({J_02.00,r0220,c0120,}) + abs({J_02.00,r0230,c0120,}) + abs({J_02.00,r0240,c0120,}) + abs({J_02.00,r0270,c0120,}) + abs({J_02.00,r0310,c0120,}) + abs({J_02.00,r0350,c0120,}) + abs({J_02.00,r0390,c0120,}) + abs({J_02.00,r0420,c0120,}) + abs({J_02.00,r0470,c0120,}) + abs({J_02.00,r0510,c0120,})

Every IRRBB rule, by template

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