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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Financial liabilities held for trading must equal the sum of its five parts (F 14.00, EBA rule v0921_m)

A warning in the financial reporting return (FINREP 9), on template F 14.00, fair value hierarchy: financial instruments at fair value.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Financial liabilities held for trading must equal these five added up:

  • Derivatives
  • Short positions
  • Deposits
  • Debt securities issued
  • Other financial liabilities

EBA checks it for seven columns: level 1, level 2 (0020), level 3 (0030), level 2 (0040), level 3 (0050), level 2 (0070) and level 3 (0080). That makes seven 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.

Level 2: Financial liabilities held for trading = Derivatives + Short positions + Deposits + Debt securities issued + Other financial liabilities

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 14.00 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

Fair value hierarchy: financial instruments at fair value (F 14.00)

Rows

  • 0150Financial liabilities held for trading
  • 0160Derivatives
  • 0170Short positions
  • 0180Deposits
  • 0190Debt securities issued
  • 0200Other financial liabilities

Columns

  • 0010Level 1
  • 0020Level 2
  • 0030Level 3
  • 0040Level 2
  • 0050Level 3
  • 0070Level 2
  • 0080Level 3

A worked example

The first of its checks, with simple numbers.

Illustrative values
Derivatives1,200
Short positions800
Deposits450
Debt securities issued300
Other financial liabilities150
Together2,900
What the rule then expects

Financial liabilities held for trading 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_14.00,r0150,c0070,} = {F_14.00,r0160,c0070,} + {F_14.00,r0170,c0070,} + {F_14.00,r0180,c0070,} + {F_14.00,r0190,c0070,} + {F_14.00,r0200,c0070,}

The next five:

{F_14.00,r0150,c0050,} = {F_14.00,r0160,c0050,} + {F_14.00,r0170,c0050,} + {F_14.00,r0180,c0050,} + {F_14.00,r0190,c0050,} + {F_14.00,r0200,c0050,}{F_14.00,r0150,c0040,} = {F_14.00,r0160,c0040,} + {F_14.00,r0170,c0040,} + {F_14.00,r0180,c0040,} + {F_14.00,r0190,c0040,} + {F_14.00,r0200,c0040,}{F_14.00,r0150,c0010,} = {F_14.00,r0160,c0010,} + {F_14.00,r0170,c0010,} + {F_14.00,r0180,c0010,} + {F_14.00,r0190,c0010,} + {F_14.00,r0200,c0010,}{F_14.00,r0150,c0020,} = {F_14.00,r0160,c0020,} + {F_14.00,r0170,c0020,} + {F_14.00,r0180,c0020,} + {F_14.00,r0190,c0020,} + {F_14.00,r0200,c0020,}{F_14.00,r0150,c0030,} = {F_14.00,r0160,c0030,} + {F_14.00,r0170,c0030,} + {F_14.00,r0180,c0030,} + {F_14.00,r0190,c0030,} + {F_14.00,r0200,c0030,}

And 1 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.