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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Financial assets designated at fair value through profit or loss must equal the sum of its two parts (F 41.02, EBA rule v1096_m)

A warning in the financial reporting return (FINREP 9), on template F 41.02, use of the fair value option.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Financial assets designated at fair value through profit or loss must equal debt securities plus loans and advances.

EBA checks it for two columns: accounting mismatch and managed for credit risk. That makes two 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.

Accounting mismatch: Financial assets designated at fair value through profit or loss = Debt securities + Loans and advances

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 41.02 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

Use of the fair value option (F 41.02)

Rows

  • 0010Financial assets designated at fair value through profit or loss
  • 0030Debt securities
  • 0040Loans and advances

Columns

  • 0010Accounting mismatch
  • 0040Managed for credit risk

A worked example

The first of its checks, with simple numbers.

Illustrative values
Debt securities1,200
Loans and advances800
Together2,000
What the rule then expects

Financial assets designated at fair value through profit or loss must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_41.02,r0010,c0010,} = {F_41.02,r0030,c0010,} + {F_41.02,r0040,c0010,}

The next one:

{F_41.02,r0010,c0040,} = {F_41.02,r0030,c0040,} + {F_41.02,r0040,c0040,}

Every FINREP 9 rule, by template

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