Line4

1 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Debt securities must equal the sum of its five parts (F 04.02.2, EBA rule v0801_m)

A blocking check in the financial reporting return (FINREP 9), on template F 04.02.2, breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Debt securities must equal these five added up:

  • Central banks
  • General governments
  • Credit institutions
  • Other financial corporations
  • Non-financial corporations

EBA checks it for two columns: carrying amount and accumulated negative changes in fair value due to credit risk on non-performing exposures. 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.

Carrying amount: Debt securities = Central banks + General governments + Credit institutions + Other financial corporations + Non-financial corporations

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 04.02.2 as reported.
  6. 06This is a blocking check. A filing that fails it is normally rejected, so fix it before you submit.

The cells it reads

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss (F 04.02.2)

Rows

  • 0060Debt securities
  • 0070Central banks
  • 0080General governments
  • 0090Credit institutions
  • 0100Other financial corporations
  • 0110Non-financial corporations

Columns

  • 0010Carrying amount
  • 0020Accumulated negative changes in fair value due to credit risk on non-performing exposures

A worked example

The first of its checks, with simple numbers.

Illustrative values
Central banks1,200
General governments800
Credit institutions450
Other financial corporations300
Non-financial corporations150
Together2,900
What the rule then expects

Debt securities must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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_04.02.2,r0060,c0010,} = {F_04.02.2,r0070,c0010,} + {F_04.02.2,r0080,c0010,} + {F_04.02.2,r0090,c0010,} + {F_04.02.2,r0100,c0010,} + {F_04.02.2,r0110,c0010,}

The next one:

{F_04.02.2,r0060,c0020,} = {F_04.02.2,r0070,c0020,} + {F_04.02.2,r0080,c0020,} + {F_04.02.2,r0090,c0020,} + {F_04.02.2,r0100,c0020,} + {F_04.02.2,r0110,c0020,}

Every FINREP 9 rule, by template

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