Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total assets must equal the sum of its 20 parts (EBA rule v0768_m)

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

Total assets must equal these 20 added up:

  • Cash, cash balances at central banks and other demand deposits
  • Financial assets held for trading
  • Trading financial assets
  • Non-trading financial assets mandatorily at fair value through profit or loss
  • Financial assets designated at fair value through profit or loss
  • Financial assets at fair value through other comprehensive income
  • Non-trading non-derivative financial assets measured at fair value through profit or loss
  • Non-trading non-derivative financial assets measured at fair value to equity
  • Financial assets at amortised cost
  • Non-trading non-derivative financial assets measured at a cost-based method
  • Other non-trading non-derivative financial assets
  • Derivatives – hedge accounting
  • Fair value changes of the hedged items in portfolio hedge of interest rate risk
  • Investments in subsidiaries, joint ventures and associates
  • Tangible assets
  • Intangible assets
  • Tax assets
  • Other assets
  • Non-current assets and disposal groups classified as held for sale
  • (-) haircuts for trading assets at fair value

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.

Total assets = Cash, cash balances at central banks and other demand deposits + Financial assets held for trading + Trading financial assets + Non-trading financial assets mandatorily at fair value through profit or loss + Financial assets designated at fair value through profit or loss + Financial assets at fair value through other comprehensive income + Non-trading non-derivative financial assets measured at fair value through profit or loss + Non-trading non-derivative financial assets measured at fair value to equity + Financial assets at amortised cost + Non-trading non-derivative financial assets measured at a cost-based method + Other non-trading non-derivative financial assets + Derivatives – Hedge accounting + Fair value changes of the hedged items in portfolio hedge of interest rate risk + Investments in subsidiaries, joint ventures and associates + Tangible assets + Intangible assets + Tax assets + Other assets + Non-current assets and disposal groups classified as held for sale + (-) Haircuts for trading assets at fair value

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
  • 0050Financial assets held for trading
  • 0091Trading financial assets
  • 0096Non-trading financial assets mandatorily at fair value through profit or loss
  • 0100Financial assets designated at fair value through profit or loss
  • 0141Financial assets at fair value through other comprehensive income
  • 0171Non-trading non-derivative financial assets measured at fair value through profit or loss
  • 0175Non-trading non-derivative financial assets measured at fair value to equity
  • 0181Financial assets at amortised cost
  • 0231Non-trading non-derivative financial assets measured at a cost-based method
  • 0234Other non-trading non-derivative financial assets
  • 0240Derivatives – Hedge accounting
  • 0250Fair value changes of the hedged items in portfolio hedge of interest rate risk
  • 0260Investments in subsidiaries, joint ventures and associates
  • 0270Tangible assets
  • 0300Intangible assets
  • 0330Tax assets
  • 0360Other assets
  • 0370Non-current assets and disposal groups classified as held for sale
  • 0375(-) Haircuts for trading assets at fair value
  • 0380Total assets

Column

  • 0010Carrying amount
Show the rule as writtenShow

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

{F_01.01,r0380,c0010,} = {F_01.01,r0010,c0010,} + {F_01.01,r0050,c0010,} + {F_01.01,r0091,c0010,} + {F_01.01,r0096,c0010,} + {F_01.01,r0100,c0010,} + {F_01.01,r0141,c0010,} + {F_01.01,r0171,c0010,} + {F_01.01,r0175,c0010,} + {F_01.01,r0181,c0010,} + {F_01.01,r0231,c0010,} + {F_01.01,r0234,c0010,} + {F_01.01,r0240,c0010,} + {F_01.01,r0250,c0010,} + {F_01.01,r0260,c0010,} + {F_01.01,r0270,c0010,} + {F_01.01,r0300,c0010,} + {F_01.01,r0330,c0010,} + {F_01.01,r0360,c0010,} + {F_01.01,r0370,c0010,} + {F_01.01,r0375,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.