Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Financial liabilities designated at fair value through profit or loss must equal the sum of its three parts (F 41.02, EBA rule v1098_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 liabilities designated at fair value through profit or loss must equal these three added up:

  • Deposits
  • Debt securities issued
  • Other financial liabilities

EBA checks it for four columns: accounting mismatch, managed on a fair value basis, hybrid contracts and managed for credit risk. That makes four 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 liabilities designated at fair value through profit or loss = Deposits + Debt securities issued + Other financial liabilities

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

  • 0050Financial liabilities designated at fair value through profit or loss
  • 0060Deposits
  • 0070Debt securities issued
  • 0080Other financial liabilities

Columns

  • 0010Accounting mismatch
  • 0020Managed on a fair value basis
  • 0030Hybrid contracts
  • 0040Managed for credit risk

A worked example

The first of its checks, with simple numbers.

Illustrative values
Deposits1,200
Debt securities issued800
Other financial liabilities450
Together2,450
What the rule then expects

Financial liabilities designated at fair value through profit or loss 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_41.02,r0050,c0010,} = {F_41.02,r0060,c0010,} + {F_41.02,r0070,c0010,} + {F_41.02,r0080,c0010,}

The next three:

{F_41.02,r0050,c0020,} = {F_41.02,r0060,c0020,} + {F_41.02,r0070,c0020,} + {F_41.02,r0080,c0020,}{F_41.02,r0050,c0030,} = {F_41.02,r0060,c0030,} + {F_41.02,r0070,c0030,} + {F_41.02,r0080,c0030,}{F_41.02,r0050,c0040,} = {F_41.02,r0060,c0040,} + {F_41.02,r0070,c0040,} + {F_41.02,r0080,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.