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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net must equal the sum of its six parts (EBA rule v1046_m)

A warning in the financial reporting return (FINREP 9), on template F 16.05, breakdown of selected statement of profit or loss items: gains or losses on financial assets and liabilities designated at fair value through profit or loss 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 designated at fair value through profit or loss, net must equal these six added up:

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

All the values are in the current period column (0010) of F 16.05.

How the Line4 Check report words itShow

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

Current period: Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net = Debt securities + Equity instruments + Other financial liabilities + Loans and advances + Deposits + Debt securities issued

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 16.05 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 designated at fair value through profit or loss by instrument (F 16.05)

Rows

  • 0010Equity instruments
  • 0020Debt securities
  • 0030Loans and advances
  • 0040Deposits
  • 0050Debt securities issued
  • 0060Other financial liabilities
  • 0070Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net

Column

  • 0010Current period

A worked example

The first of its checks, with simple numbers.

Illustrative values
Debt securities1,200
Equity instruments800
Other financial liabilities450
Loans and advances300
Deposits150
Debt securities issued100
Together3,000
What the rule then expects

Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, 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_16.05,r0070,c0010,} = sum({F_16.05,r0020,c0010,},{F_16.05,r0010,c0010,},{F_16.05,r0060,c0010,},{F_16.05,r0030,c0010,},{F_16.05,r0040,c0010,},{F_16.05,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.