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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Fair value, defined benefit plan assets must equal the sum of its four parts (EBA rule v1117_m)

A warning in the financial reporting return (FINREP 9), on template F 44.01, components of net defined benefit plan assets and liabilities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Fair value, defined benefit plan assets must equal these four added up:

  • Other defined benefit plan assets
  • Real estate
  • Debt instruments
  • Equity instruments

All the values are in the amount type column (0010) of F 44.01.

How the Line4 Check report words itShow

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

Fair value, defined benefit plan assets = Other defined benefit plan assets + Real estate + Debt instruments + Equity instruments

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 44.01 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

Components of net defined benefit plan assets and liabilities (F 44.01)

Rows

  • 0010Fair value, defined benefit plan assets
  • 0030Equity instruments
  • 0040Debt instruments
  • 0050Real estate
  • 0060Other defined benefit plan assets

Column

  • 0010Amount Type

A worked example

The first of its checks, with simple numbers.

Illustrative values
Other defined benefit plan assets1,200
Real estate800
Debt instruments450
Equity instruments300
Together2,750
What the rule then expects

Fair value, defined benefit plan assets 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_44.01,r0010,c0010,} = sum({F_44.01,r0060,c0010,},{F_44.01,r0050,c0010,},{F_44.01,r0040,c0010,},{F_44.01,r0030,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.