Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Non-current assets and disposal groups held for sale must equal the sum of its three parts (EBA rule v1054_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

Non-current assets and disposal groups held for sale must equal these three added up:

  • Valuation gains or (-) losses taken to equity
  • Transferred to profit or loss
  • 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.

Non-current assets and disposal groups held for sale = Valuation gains or (-) losses taken to equity + Transferred to profit or loss + 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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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

  • 0280Non-current assets and disposal groups held for sale
  • 0290Valuation gains or (-) losses taken to equity
  • 0300Transferred to profit or loss
  • 0310Other 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
Transferred to profit or loss800
Other reclassifications450
Together2,450
What the rule then expects

Non-current assets and disposal groups held for sale must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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,r0280,c0010,} = {F_03.00,r0290,c0010,} + {F_03.00,r0300,c0010,} + {F_03.00,r0310,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.