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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Securitizations plus repurchase agreements cannot be more than carrying amount (F 15.00.a, EBA rule v0896_m)

A warning in the financial reporting return (FINREP 9), on template F 15.00.a, derecognition and financial liabilities associated with transferred financial assets: equity instruments, debt securities, loans and advances.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Securitizations plus repurchase agreements cannot be more than carrying amount.

EBA checks it for 32 rows, from financial assets held for trading (0010) to non-trading non-derivative financial assets measured at a cost-based method (0181). That makes 32 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.

Non-trading non-derivative financial assets measured at fair value through profit or loss, Of which: securitizations + Non-trading non-derivative financial assets measured at fair value through profit or loss, Of which: repurchase agreements <= Non-trading non-derivative financial assets measured at fair value through profit or loss, Carrying amount

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  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 F 15.00 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

Derecognition and financial liabilities associated with transferred financial assets: equity instruments, debt securities, loans and advances (F 15.00.a)

Rows

  • 0010Financial assets held for trading
  • 0020Equity instruments
  • 0030Debt securities
  • 0040Loans and advances
  • 0041Trading financial assets
  • 0042Equity instruments
  • 0043Debt securities
  • 0044Loans and advances
  • 0045Non-trading financial assets mandatorily at fair value through profit or loss
  • 0046Equity instruments
  • 0047Debt securities
  • 0048Loans and advances
  • 0050Financial assets designated at fair value through profit or loss
  • 0060Equity instruments
  • 0070Debt securities
  • 0080Loans and advances
  • 0091Financial assets at fair value through other comprehensive income
  • 0092Equity instruments
  • 0093Debt securities
  • 0094Loans and advances
  • 0121Non-trading non-derivative financial assets measured at fair value through profit or loss
  • 0122Equity instruments
  • 0123Debt securities
  • 0124Loans and advances
  • 0125Non-trading non-derivative financial assets measured at fair value to equity
  • 0126Equity instruments
  • 0127Debt securities
  • 0128Loans and advances
  • 0131Financial assets at amortised cost
  • 0132Debt securities
  • 0133Loans and advances
  • 0181Non-trading non-derivative financial assets measured at a cost-based method

Columns

  • 0010Carrying amount
  • 0020Of which: securitizations
  • 0030Of which: repurchase agreements

A worked example

The first of its checks, with simple numbers.

Illustrative values
securitizations1,200
repurchase agreements800
Together2,000
What the rule then expects

Carrying amount must then be at least 2,000.

2,000Passes
1,900Fails

A file that reports 2,000 passes. One that reports 1,900 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_15.00.a,r0121,c0020,} + {F_15.00.a,r0121,c0030,} <= {F_15.00.a,r0121,c0010,}

The next five:

{F_15.00.a,r0093,c0020,} + {F_15.00.a,r0093,c0030,} <= {F_15.00.a,r0093,c0010,}{F_15.00.a,r0060,c0020,} + {F_15.00.a,r0060,c0030,} <= {F_15.00.a,r0060,c0010,}{F_15.00.a,r0040,c0020,} + {F_15.00.a,r0040,c0030,} <= {F_15.00.a,r0040,c0010,}{F_15.00.a,r0122,c0020,} + {F_15.00.a,r0122,c0030,} <= {F_15.00.a,r0122,c0010,}{F_15.00.a,r0010,c0020,} + {F_15.00.a,r0010,c0030,} <= {F_15.00.a,r0010,c0010,}

And 26 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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