Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Equity instruments: asset management plus other activities plus securitisation special purpose entities cannot be more than the sum of nine rows (EBA rule v1004_m)

A warning in the financial reporting return (FINREP 9), on templates F 01.01, balance sheet statement: assets and F 30.02, breakdown of interests in unconsolidated structured entities by nature of the activities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For equity instruments: add up these three:

  • Asset management
  • Other activities
  • Securitisation special purpose entities

The result cannot be more than these nine added up:

  • Carrying amount (under non-trading financial assets mandatorily at fair value through profit or loss)
  • Carrying amount (under trading financial assets)
  • Carrying amount (under non-trading non-derivative financial assets measured at fair value to equity)
  • Carrying amount (under non-trading non-derivative financial assets measured at a cost-based method)
  • Carrying amount (under other non-trading non-derivative financial assets)
  • Carrying amount (under financial assets held for trading)
  • Carrying amount (under non-trading non-derivative financial assets measured at fair value through profit or loss)
  • Carrying amount (under financial assets at fair value through other comprehensive income)
  • Carrying amount (under financial assets designated at fair value through profit or loss)
How the Line4 Check report words itShow

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

F_30.02: Equity instruments, Asset management + F_30.02: Equity instruments, Other activities + F_30.02: Equity instruments, Securitisation Special Purpose Entities <= F_01.01: Non-trading financial assets mandatorily at fair value through profit or loss, equity instruments + F_01.01: Trading financial assets, equity instruments + F_01.01: Non-trading non-derivative financial assets measured at fair value to equity, equity instruments + F_01.01: Non-trading non-derivative financial assets measured at a cost-based method, equity instruments + F_01.01: Other non-trading non-derivative financial assets, equity instruments + F_01.01: Financial assets held for trading, equity instruments + F_01.01: Non-trading non-derivative financial assets measured at fair value through profit or loss, equity instruments + F_01.01: Financial assets at fair value through other comprehensive income, equity instruments + F_01.01: Financial assets designated at fair value through profit or loss, equity instruments

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 30.02 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)

Rows

  • 0070Equity instruments
  • 0093Equity instruments
  • 0097Equity instruments
  • 0110Equity instruments
  • 0142Equity instruments
  • 0172Equity instruments
  • 0176Equity instruments
  • 0235Equity instruments
  • 0390Equity instruments

Column

  • 0010Carrying amount

Breakdown of interests in unconsolidated structured entities by nature of the activities (F 30.02)

Row

  • 0040Equity instruments

Columns

  • 0010Securitisation Special Purpose Entities
  • 0020Asset management
  • 0030Other activities
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

sum({F_30.02,r0040,c0020,},{F_30.02,r0040,c0030,},{F_30.02,r0040,c0010,}) <= sum({F_01.01,r0097,c0010,},{F_01.01,r0093,c0010,},{F_01.01,r0176,c0010,},{F_01.01,r0390,c0010,},{F_01.01,r0235,c0010,},{F_01.01,r0070,c0010,},{F_01.01,r0172,c0010,},{F_01.01,r0142,c0010,},{F_01.01,r0110,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.