Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Gains or losses on financial assets and liabilities held for trading, net must equal the sum of its eight parts (EBA rule v1044_m)

A warning in the financial reporting return (FINREP 9), on template F 16.03, breakdown of selected statement of profit or loss items: gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Gains or (-) losses on financial assets and liabilities held for trading, net must equal these eight added up:

  • Other financial liabilities
  • Short positions
  • Debt securities
  • Deposits
  • Loans and advances
  • Debt securities issued
  • Derivatives
  • Equity instruments

All the values are in the current period column (0010) of F 16.03.

How the Line4 Check report words itShow

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

Gains or (-) losses on financial assets and liabilities held for trading, net = Other financial liabilities + Short positions + Debt securities + Deposits + Loans and advances + Debt securities issued + Derivatives + Equity instruments

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 16.03 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

Breakdown of selected statement of profit or loss items: gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument (F 16.03)

Rows

  • 0010Derivatives
  • 0020Equity instruments
  • 0030Debt securities
  • 0040Loans and advances
  • 0050Short positions
  • 0060Deposits
  • 0070Debt securities issued
  • 0080Other financial liabilities
  • 0090Gains or (-) losses on financial assets and liabilities held for trading, net

Column

  • 0010Current period
Show the rule as writtenShow

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

{F_16.03,r0090,c0010,} = sum({F_16.03,r0080,c0010,},{F_16.03,r0050,c0010,},{F_16.03,r0030,c0010,},{F_16.03,r0060,c0010,},{F_16.03,r0040,c0010,},{F_16.03,r0070,c0010,},{F_16.03,r0010,c0010,},{F_16.03,r0020,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.