Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Financial assets held for trading: the sum of two columns cannot be more than debt securities, carrying amount in F 01.01 (EBA rule v0898_m)

A warning in the financial reporting return (FINREP 9), on templates F 01.01, balance sheet statement: assets and 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

For debt securities: carrying amount in F 15.00.a plus carrying amount of assets still recognised [continuing involvement] cannot be more than carrying amount in F 01.01.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

F_15.00.A: Debt securities, Carrying amount + F_15.00.A: Debt securities, Carrying amount of assets still recognised [continuing involvement] <= F_01.01: Debt securities

What to do if your filing fails it

  1. 01Open the templates 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 and F 01.01 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

Balance sheet statement: assets (F 01.01)

Row

  • 0080Debt securities

Column

  • 0010Carrying amount

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

Row

  • 0030Debt securities

Columns

  • 0010Carrying amount
  • 0080Carrying amount of assets still recognised [continuing involvement]

A worked example

The first of its checks, with simple numbers.

Illustrative values
Debt securities, carrying amount in F 15.00.a1,200
Debt securities, carrying amount of assets still recognised [continuing involvement]800
Together2,000
What the rule then expects

Debt securities, carrying amount in F 01.01 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. Cells are written as {template, row, column, sheet}.

sum({F_15.00.a,r0030,c0010,},{F_15.00.a,r0030,c0080,}) <= {F_01.01,r0080,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.