Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

If financial assets held for trading and trading is not zero or financial liabilities held for trading and trading is not zero, total trading cannot be zero (EBA rule v10724_m)

A warning in the financial reporting return (FINREP 9), on template F 10.00, derivatives: trading and economic hedges.

Check your file against this ruleWhat to do if it fails

The rule in plain words

If financial assets held for trading and trading is not zero or financial liabilities held for trading and trading is not zero, total trading cannot be zero.

EBA checks it for 33 rows, from interest rate (0010) to OTC - rest (0320). That makes 33 checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

If Credit default swap, Financial assets Held for trading and trading != 0 or Credit default swap, Financial liabilities Held for trading and trading != 0, then Credit default swap, Total Trading != 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02The check applies only when its first part holds in your file. When it does, the second part must hold too: fix the second part, or correct the first.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark F 10.00 as reported.
  5. 05This 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

Derivatives: trading and economic hedges (F 10.00)

Rows

  • 0010Interest rate
  • 0020of which: economic hedges
  • 0030OTC options
  • 0040OTC other
  • 0050Organized market options
  • 0060Organized market other
  • 0070Equity
  • 0080of which: economic hedges
  • 0090OTC options
  • 0100OTC other
  • 0110Organized market options
  • 0120Organized market other
  • 0130Foreign exchange and gold
  • 0140of which: economic hedges
  • 0150OTC options
  • 0160OTC other
  • 0170Organized market options
  • 0180Organized market other
  • 0190Credit
  • 0195of which: economic hedges with use of the fair value option
  • 0201of which: other economic hedges
  • 0210Credit default swap
  • 0220Credit spread option
  • 0230Total return swap
  • 0240Other
  • 0250Commodity
  • 0260of which: economic hedges
  • 0270Other
  • 0280of which: economic hedges
  • 0290Derivatives
  • 0300OTC - credit institutions
  • 0310OTC - other financial corporations
  • 0320OTC - rest

Columns

  • 0010Financial assets Held for trading and trading
  • 0020Financial liabilities Held for trading and trading
  • 0030Total Trading
Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

if (({F_10.00,r0210,c0010,} != 0 or {F_10.00,r0210,c0020,} != 0)) then ({F_10.00,r0210,c0030,} != 0) else True

The next five:

if (({F_10.00,r0060,c0010,} != 0 or {F_10.00,r0060,c0020,} != 0)) then ({F_10.00,r0060,c0030,} != 0) else Trueif (({F_10.00,r0070,c0010,} != 0 or {F_10.00,r0070,c0020,} != 0)) then ({F_10.00,r0070,c0030,} != 0) else Trueif (({F_10.00,r0030,c0010,} != 0 or {F_10.00,r0030,c0020,} != 0)) then ({F_10.00,r0030,c0030,} != 0) else Trueif (({F_10.00,r0100,c0010,} != 0 or {F_10.00,r0100,c0020,} != 0)) then ({F_10.00,r0100,c0030,} != 0) else Trueif (({F_10.00,r0140,c0010,} != 0 or {F_10.00,r0140,c0020,} != 0)) then ({F_10.00,r0140,c0030,} != 0) else True

And 27 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.