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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Gains or losses on derecognition of non-financial assets other than held for sale must equal the sum of its four parts (EBA rule v1139_m)

A warning in the financial reporting return (FINREP 9), on template F 45.02, gains or losses on derecognition of non-financial assets.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Gains or (-) losses on derecognition of non-financial assets other than held for sale must equal these four added up:

  • Property, Plant and equipment
  • Investment property
  • Intangible assets
  • Other assets

All the values are in the current period column (0010) of F 45.02.

How the Line4 Check report words itShow

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

Gains or (-) losses on derecognition of non-financial assets other than held for sale = Property, Plant and Equipment + Investment property + Intangible assets + Other assets

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 45.02 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

Gains or losses on derecognition of non-financial assets (F 45.02)

Rows

  • 0010Property, Plant and Equipment
  • 0020Investment property
  • 0030Intangible assets
  • 0040Other assets
  • 0050Gains or (-) losses on derecognition of non-financial assets other than held for sale

Column

  • 0010Current period

A worked example

The first of its checks, with simple numbers.

Illustrative values
Property, Plant and equipment1,200
Investment property800
Intangible assets450
Other assets300
Together2,750
What the rule then expects

Gains or (-) losses on derecognition of non-financial assets other than held for sale 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_45.02,r0050,c0010,} = {F_45.02,r0010,c0010,} + {F_45.02,r0020,c0010,} + {F_45.02,r0030,c0010,} + {F_45.02,r0040,c0010,}

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