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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Cash flow hedges [effective portion] must equal the sum of its four parts (EBA rule v1052_m)

A warning in the financial reporting return (FINREP 9), on template F 03.00, statement of comprehensive income.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Cash flow hedges [effective portion] must equal these four added up:

  • Valuation gains or (-) losses taken to equity
  • Cash flow hedges [effective portion] transferred to profit or loss
  • Cash flow hedges [effective portion] transferred to initial carrying amount of hedged items
  • Other reclassifications

All the values are in the current period column (0010) of F 03.00.

How the Line4 Check report words itShow

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

Cash flow hedges [effective portion] = Valuation gains or (-) losses taken to equity + Transferred to profit or loss + Transferred to initial carrying amount of hedged items + Other reclassifications

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 03.00 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

Statement of comprehensive income (F 03.00)

Rows

  • 0190Cash flow hedges [effective portion]
  • 0200Valuation gains or (-) losses taken to equity
  • 0210Transferred to profit or loss
  • 0220Transferred to initial carrying amount of hedged items
  • 0230Other reclassifications

Column

  • 0010Current period

A worked example

The first of its checks, with simple numbers.

Illustrative values
Valuation gains or (-) losses taken to equity1,200
Cash flow hedges [effective portion] transferred to profit or loss800
Cash flow hedges [effective portion] transferred to initial carrying amount of hedged items450
Other reclassifications300
Together2,750
What the rule then expects

Cash flow hedges [effective portion] must then be 2,750.

2,750Passes
2,850Fails

A file that reports 2,750 passes. One that reports 2,850 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_03.00,r0190,c0010,} = {F_03.00,r0200,c0010,} + {F_03.00,r0210,c0010,} + {F_03.00,r0220,c0010,} + {F_03.00,r0230,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.