Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Assets must equal the sum of its 20 parts (EBA rule v0953_m)

A warning in the financial reporting return (FINREP 9), on template F 20.01, geographical breakdown of assets by location of the activities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Assets must equal these 20 added up:

  • Cash and cash balances at central banks
  • Financial assets held for trading
  • Trading financial assets
  • Non-trading financial assets mandatorily at fair value through profit or loss
  • Financial assets designated at fair value through profit or loss
  • Financial assets at fair value through other comprehensive income
  • Non-trading non-derivative financial assets measured at fair value through profit or loss
  • Non-trading non-derivative financial assets measured at fair value to equity
  • Financial assets at amortised cost
  • Non-trading non-trading financial assets measured at a cost-based method
  • Other non-trading non-derivative financial assets
  • Derivatives – hedge accounting
  • Fair value changes of the hedged items in portfolio hedge of interest rate risk
  • Tangible assets
  • Intangible assets
  • Investments in subsidiaries, joint ventures and associates
  • Tax assets
  • Other assets
  • Non-current assets and disposal groups classified as held for sale
  • (-) haircuts for trading assets valued at fair value

EBA checks it for two columns: domestic activities and non-domestic activities. That makes two 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-domestic activities: ASSETS = Cash and cash balances at central banks + Financial assets held for trading + Trading financial assets + Non-trading financial assets mandatorily at fair value through profit or loss + Financial assets designated at fair value through profit or loss + Financial assets at fair value through other comprehensive income + Non-trading non-derivative financial assets measured at fair value through profit or loss + Non-trading non-derivative financial assets measured at fair value to equity + Financial assets at amortised cost + Non-trading non-trading financial assets measured at a cost-based method + Other non-trading non-derivative financial assets + Derivatives – Hedge accounting + Fair value changes of the hedged items in portfolio hedge of interest rate risk + Tangible assets + Intangible assets + Investments in subsidiaries, joint ventures and associates + Tax assets + Other assets + Non-current assets and disposal groups classified as held for sale + (-) Haircuts for trading assets valued at fair value

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 20.01 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

Geographical breakdown of assets by location of the activities (F 20.01)

Rows

  • 0010Cash and cash balances at central banks
  • 0050Financial assets held for trading
  • 0091Trading financial assets
  • 0096Non-trading financial assets mandatorily at fair value through profit or loss
  • 0100Financial assets designated at fair value through profit or loss
  • 0141Financial assets at fair value through other comprehensive income
  • 0171Non-trading non-derivative financial assets measured at fair value through profit or loss
  • 0175Non-trading non-derivative financial assets measured at fair value to equity
  • 0181Financial assets at amortised cost
  • 0231Non-trading non-trading financial assets measured at a cost-based method
  • 0234Other non-trading non-derivative financial assets
  • 0240Derivatives – Hedge accounting
  • 0250Fair value changes of the hedged items in portfolio hedge of interest rate risk
  • 0260Tangible assets
  • 0270Intangible assets
  • 0280Investments in subsidiaries, joint ventures and associates
  • 0290Tax assets
  • 0300Other assets
  • 0310Non-current assets and disposal groups classified as held for sale
  • 0315(-) Haircuts for trading assets valued at fair value
  • 0320ASSETS

Columns

  • 0010Domestic activities
  • 0020Non-domestic activities
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_20.01,r0320,c0020,} = {F_20.01,r0010,c0020,} + {F_20.01,r0050,c0020,} + {F_20.01,r0091,c0020,} + {F_20.01,r0096,c0020,} + {F_20.01,r0100,c0020,} + {F_20.01,r0141,c0020,} + {F_20.01,r0171,c0020,} + {F_20.01,r0175,c0020,} + {F_20.01,r0181,c0020,} + {F_20.01,r0231,c0020,} + {F_20.01,r0234,c0020,} + {F_20.01,r0240,c0020,} + {F_20.01,r0250,c0020,} + {F_20.01,r0260,c0020,} + {F_20.01,r0270,c0020,} + {F_20.01,r0280,c0020,} + {F_20.01,r0290,c0020,} + {F_20.01,r0300,c0020,} + {F_20.01,r0310,c0020,} + {F_20.01,r0315,c0020,}

The next one:

{F_20.01,r0320,c0010,} = {F_20.01,r0010,c0010,} + {F_20.01,r0050,c0010,} + {F_20.01,r0091,c0010,} + {F_20.01,r0096,c0010,} + {F_20.01,r0100,c0010,} + {F_20.01,r0141,c0010,} + {F_20.01,r0171,c0010,} + {F_20.01,r0175,c0010,} + {F_20.01,r0181,c0010,} + {F_20.01,r0231,c0010,} + {F_20.01,r0234,c0010,} + {F_20.01,r0240,c0010,} + {F_20.01,r0250,c0010,} + {F_20.01,r0260,c0010,} + {F_20.01,r0270,c0010,} + {F_20.01,r0280,c0010,} + {F_20.01,r0290,c0010,} + {F_20.01,r0300,c0010,} + {F_20.01,r0310,c0010,} + {F_20.01,r0315,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.