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UpcomingInvestment firmsLast checked 11 November 2026

Investment firm credit institution threshold monitoring, EUR 30 billion total assets test (IF_TM)

A regulatory return listed by the European Banking Authority (EBA), European Union.

Lets competent authorities monitor whether an investment firm, alone or with its group, is approaching the EUR 30 billion total assets threshold above which it must apply for authorisation as a credit institution (a bank). Firms report their total assets, including monthly values each quarter, so authorities can compute the threshold themselves. I 10.01 holds the firm's own and group-level totals; I 10.02 breaks the group total down by entity. Source

Official title: Draft Regulatory Technical Standards on provision of information for the effective monitoring of credit institution thresholds (final draft EBA/RTS/2021/18, 'RTS on threshold monitoring', under Article 55(5) of Regulation (EU) 2019/2033); templates I 10.01 'Verification of total assets at individual level and group test (CI TEST 1)' and I 10.02 'Total assets for group test broken down by entity (CI TEST 2)'.

Check a IFR threshold monitoring file, freeEvery EBA rule for IFR threshold monitoring, in plain words

The facts

Who files
Under the final draft, 'relevant undertakings' (as defined in the EBA's separate methodology RTS for the EUR 30 billion threshold) that must provide information under Article 55(1) or (2) of Regulation (EU) 2019/2033 report to their competent authority (draft Articles 1 and 5(1)). Every relevant undertaking reports I 10.01 (draft Article 5(2)); the final report says it 'is to be submitted by every investment firm to their competent authority, whether or not they are part of a group' (paragraph 11). I 10.02 is reported only by an undertaking with individual total assets below EUR 30 billion (or an undertaking under Article 5(6) of the methodology RTS) that belongs to a group with at least one other relevant undertaking or relevant third country branch whose assets count in the group test (draft Article 5(3)). Once applicable, competent authorities would forward the data to the EBA: EBA Decision EBA/DC/446 covers 'the technical standard to be issued on the basis of Article 55(5)' of that Regulation. Source
How often
Quarterly, as the information stands on 31 March, 30 June, 30 September and 31 December (draft Article 3(1) and Article 5(1)), with monthly total asset values inside each quarterly report (final report, paragraph 8). Draft only; not yet in force. Source
Deadline
Under the final draft: by close of business on 12 May, 11 August, 11 November and 11 February (draft Article 4(1)); the following working day if the date is a public holiday in the competent authority's Member State, or a Saturday or Sunday (draft Article 4(2)). Not yet legally binding. Source
Format
xBRL-CSV, XBRL-XML. Firms file in the data exchange format their national authority sets, following the EBA data point model and its validation rules. Authorities send the data to the EBA in xBRL-CSV only for reference dates from 31 March 2026; for earlier reference dates the EBA accepted xBRL-XML or xBRL-CSV. Source
How it is filed
Filing routes recorded for the EBA: EUCLID (European Centralised Infrastructure of Data); Pillar 3 data hub (P3DH) submissions. See how firms file with the EBA.
Status
UpcomingNot yet applicable and with no start date. The EBA page for these RTS shows 'Status: Under development' and, for the final report, 'Not yet applicable', with no Official Journal link. The module is in the 4.2 taxonomy but with a placeholder start date of 31 December 9999; the EBA taxonomy release notes say this temporary date was applied 'because the first reference date is still unknown'. The 4.2 page's table 1.A does not list IF_TM; the earlier 4.1 page listed 'RTS on threshold monitoring' among the reporting requirements. Source
Legal basis
Group
Investment firms
Check a file before you file it

Line4 Check for EBA reporting runs EBA's own validation rules on a IF_TM file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.2: 12 of EBA's 16 active checks (75%).

Every EBA rule for IFR threshold monitoring, in plain words

It is not a substitute for the validation the supervisor runs when you submit.

Templates (2)

The tables and forms inside the return. Plain name first, the EBA's code in brackets.

  • Verification of total assets at individual level and group test (CI TEST 1) (I 10.01)
  • Total assets for group test broken down by entity (CI TEST 2) (I 10.02)

Templates of module IF_TM in EBA release 4.2, read from the module's entry point in the taxonomy package; parts of a template split into sub-tables (a, b, c) are listed once. Source

Validation rules

10 rules, as counted from the EBA's published material. Software can run them exactly as published. Source

How they are written: Excel list with one row per rule and module version: an expression column in the EBA's DPM-XL syntax, severity (error or warning), active status and reference-date range. The same rules ship as XBRL Formula assertions in the taxonomy package..

EBA's list gives the active IF_TM_4.2 rules a from-reference-date of 9999-12-31, so as listed they apply to no reference date yet.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module IF_TM_4.2 in EBA's validation rules list VR_4.4.phase1_.xlsx ((from 4.0) EBA_Validation rules, latest update 12/10/2026) with IsActive = Active: 10 of 10 listed. 0 of the active rules have severity error; the rest are warnings.

Counts are in the EBA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No publication of this return's data found on the EBA's risk analysis and data pages (checked 2026-11-11). Source

Official documents (15)

The EBA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

  • Final draft RTS on provision of information for the effective monitoring of credit institution thresholds

    Reporting standard · PDF · 389.1 KB · 20 December 2021

    Final report EBA/RTS/2021/18 with the draft RTS; 'Last update 20 December 2021'.

    SHA-256 645d95ab5fe5show in full645d95ab5fe5a31a2cf876056577a80fdb665e65bb4e8a5f686d4a141ac6906b
  • RTS on threshold monitoring - Annex 1 - Templates

    Template · XLSX · 22.1 KB · 20 December 2021

    'Last update 20 December 2021'. Title and URL taken from the EBA page; the file itself was not opened in this session.

    SHA-256 0f468403ab05show in full0f468403ab0509b52e9db811160c85a258a9b9ce9fd4dcf4bbc09201ba51a58f
  • RTS on threshold monitoring - Annex 2 - Instructions

    Instructions · PDF · 240.2 KB · 20 December 2021

    'Last update 20 December 2021'.

    SHA-256 0fb10c426e1dshow in full0fb10c426e1d4053908541e040fb99b2fa1ac2773d4e78b51a7cacac94c2d8c7
  • RTS on threshold monitoring - Annex 3 - Validation rules and DPM

    Other · PDF · 103.5 KB · 20 December 2021

    'Last update 20 December 2021'.

    SHA-256 593665eb0ecashow in full593665eb0ecaf4241814df9817366fbc2cf52ded66569ad029865a8c108215b7
  • RTS on threshold monitoring

    Other · ZIP · 127.1 KB · 10 March 2022

    Package listed on the 4.1 page (file list: Annex 1 Templates, Annex 2 Instructions, Annex 3 Validation rules and DPM, Main act). Not listed on the 4.2 page.

    SHA-256 dcb4b4a76a82show in fulldcb4b4a76a82c3f436aae8d601a479e9a7d16f1ad769b8514f3ce16d99651627
  • Reporting framework 4.2

    List of returns · HTML

    Table 1.A maps every module of release 4.2 to its legal act, templates and instructions.

  • Taxonomy package 4.2

    Taxonomy · ZIP · 62.0 MB · 13 January 2026

    XBRL taxonomy for all 50 modules of release 4.2, including the validation rules as XBRL Formula assertions.

    SHA-256 0bf9e33720deshow in full0bf9e33720de1472e809417999cfd29e4b5eadb31750c7770622e502590bbdd0
  • Sample files 4.2

    Sample · ZIP · 2.9 MB · 13 January 2026

    SHA-256 41fb8435ce33show in full41fb8435ce33c53528bd05f8624e79acdfc7e6d8991a67870292646fb88cc0ef
  • DPM table layout and data point categorization (4.2.1)

    Template · ZIP · 17.5 MB · 27 February 2026

    Annotated Excel layouts of every template in release 4.2 and 4.2.1, with row and column codes.

    SHA-256 e022598f9f98show in fulle022598f9f98408d6920555a90c899bea5a1a2519b696703c232526a45b7cc07
  • (from 4.0) EBA_Validation rules (latest update 12/10/2026)

    Validation rules · XLSX · 1.1 MB · 12 October 2026

    One row per rule and module version, with the expression, severity, active status and reference-date range.

    SHA-256 38c190fa4c2fshow in full38c190fa4c2ff81f22a5bd2ed94f744fc64e4eb9b722676e07f89669d79b1aea
  • Small validation package 14/09/2026: Micro taxonomy package

    Validation rules · ZIP · 1.5 MB · 14 September 2026

    Severity and deactivation updates for the taxonomy (XBRL set folders).

    SHA-256 ea6184a7e3a6show in fullea6184a7e3a67016346f2154bfb04ca0a489ea829cf344239367fa216d21709f
  • EBA filing rule V5.9

    Filing rules · PDF · 1.2 MB · 26 June 2026

    Technical rules for XBRL-XML and xBRL-CSV files sent to the EBA.

    SHA-256 bbc23b9ecad5show in fullbbc23b9ecad5de0a0821bbe8bce8e4ce617652afce02e81c88d572bac4a4b293
  • DPM Know issues (uploaded on 05/11/2026)

    Known issues · XLSX · 69.9 KB · 5 November 2026

    SHA-256 c6753a428649show in fullc6753a4286496876f2e545b355f1ebaddf0e4383de522b19818c93af141327e0
  • EBA filing rule V5.8

    Filing rules · PDF · 1.1 MB · 25 February 2026

    SHA-256 dea8d520c922show in fulldea8d520c9229c52ae1f44e921a3728d769544e0f0c8937da3958f1c0197d2bf
  • FAQs for Reporting Innovations and Upcoming Releases (Updated on 25/11/2025)

    Guidance · PDF · 196.4 KB · 25 November 2025

    SHA-256 ddcccd9e56f0show in fullddcccd9e56f0c670c5fdeffda7b564dd5a7bf752e990be8e6ed3e2fe7c6fd796

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see EBA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Contains material from the European Banking Authority (EBA), https://www.eba.europa.eu, reproduced with the source acknowledged as the EBA's legal notice requires. Source: European Banking Authority.

Last checked 11 November 2026.