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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Other non-trading non-derivative financial assets must equal the sum of its two parts (EBA rule v1197_m)

A warning in the financial reporting return (FINREP 9), on template F 15.00.a, derecognition and financial liabilities associated with transferred financial assets: equity instruments, debt securities, loans and advances.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Other non-trading non-derivative financial assets must equal loans and advances plus debt securities.

All the values are in the amounts derecognised for capital purposes column (0110) of F 15.00.a.

How the Line4 Check report words itShow

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

Amounts derecognised for capital purposes: Other non-trading non-derivative financial assets = Loans and advances + Debt securities

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 15.00 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

Derecognition and financial liabilities associated with transferred financial assets: equity instruments, debt securities, loans and advances (F 15.00.a)

Rows

  • 0184Other non-trading non-derivative financial assets
  • 0186Debt securities
  • 0187Loans and advances

Column

  • 0110Amounts derecognised for capital purposes

A worked example

The first of its checks, with simple numbers.

Illustrative values
Loans and advances1,200
Debt securities800
Together2,000
What the rule then expects

Other non-trading non-derivative financial assets 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. Cells are written as {template, row, column, sheet}.

{F_15.00.a,r0184,c0110,} = sum({F_15.00.a,r0187,c0110,},{F_15.00.a,r0186,c0110,})

Every FINREP 9 rule, by template

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