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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 six parts (EBA rule v1045_m)

A warning in the financial reporting return (FINREP 9), on template F 16.04, 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 risk.

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 six added up:

  • Interest rate instruments and related derivatives
  • Other
  • Commodities and related derivatives
  • Equity instruments and related derivatives
  • Foreign exchange trading and related derivatives
  • Credit risk instruments and related derivatives

All the values are in the current period column (0010) of F 16.04.

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 = Interest rate instruments and related derivatives + Other + Commodities and related derivatives + Equity instruments and related derivatives + Foreign exchange trading and related derivatives + Credit risk instruments and related derivatives

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 16.04 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 risk (F 16.04)

Rows

  • 0010Interest rate instruments and related derivatives
  • 0020Equity instruments and related derivatives
  • 0030Foreign exchange trading and related derivatives
  • 0040Credit risk instruments and related derivatives
  • 0050Commodities and related derivatives
  • 0060Other
  • 0070Gains or (-) losses on financial assets and liabilities held for trading, net

Column

  • 0010Current period

A worked example

The first of its checks, with simple numbers.

Illustrative values
Interest rate instruments and related derivatives1,200
Other800
Commodities and related derivatives450
Equity instruments and related derivatives300
Foreign exchange trading and related derivatives150
Credit risk instruments and related derivatives100
Together3,000
What the rule then expects

Gains or (-) losses on financial assets and liabilities held for trading, net must then be 3,000.

3,000Passes
3,100Fails

A file that reports 3,000 passes. One that reports 3,100 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}.

{F_16.04,r0070,c0010,} = sum({F_16.04,r0010,c0010,},{F_16.04,r0060,c0010,},{F_16.04,r0050,c0010,},{F_16.04,r0020,c0010,},{F_16.04,r0030,c0010,},{F_16.04,r0040,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.