Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The sum of two columns cannot be more than total assets, carrying amount (EBA rule v0908_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

Total, carrying amount of assets still recognised [continuing involvement] plus total, carrying amount cannot be more than total assets, carrying amount.

How the Line4 Check report words itShow

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

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

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

  • 0380Total assets

Column

  • 0010Carrying amount

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

Row

  • 0190Total

Columns

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

A worked example

The first of its checks, with simple numbers.

Illustrative values
Total, carrying amount of assets still recognised [continuing involvement]1,200
Total, carrying amount800
Together2,000
What the rule then expects

Total assets, 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. Cells are written as {template, row, column, sheet}.

sum({F_15.00.a,r0190,c0080,},{F_15.00.a,r0190,c0010,}) <= {F_01.01,r0380,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.