Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Financial assets held for trading, carrying amount must equal the sum of its three parts (EBA rule v0924_m)

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

For financial assets held for trading: carrying amount must equal these three added up:

  • Level 2
  • Level 1
  • Level 3
How the Line4 Check report words itShow

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

F_14.00: Financial assets held for trading, Level 2 + F_14.00: Financial assets held for trading, Level 1 + F_14.00: Financial assets held for trading, Level 3 = F_01.01: Financial assets held for trading

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 01.01 and 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

Balance sheet statement: assets (F 01.01)

Row

  • 0050Financial assets held for trading

Column

  • 0010Carrying amount

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

Row

  • 0010Financial assets held for trading

Columns

  • 0010Level 1
  • 0020Level 2
  • 0030Level 3

A worked example

The first of its checks, with simple numbers.

Illustrative values
Financial assets held for trading, level 21,200
Financial assets held for trading, level 1800
Financial assets held for trading, level 3450
Together2,450
What the rule then expects

Financial assets held for trading, carrying amount must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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_14.00,r0010,c0020,},{F_14.00,r0010,c0010,},{F_14.00,r0010,c0030,}) = {F_01.01,r0050,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.