Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total must equal the sum of its five parts (F 15.00.a, EBA rule v1206_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

Total must equal these five added up:

  • Financial assets held for trading
  • Non-trading financial assets mandatorily at fair value through profit or loss
  • Financial assets designated at fair value through profit or loss
  • Financial assets at fair value through other comprehensive income
  • Financial assets at amortised cost

EBA checks it for two columns: principal amount outstanding of the original assets and carrying amount of assets still recognised [continuing involvement]. 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.

Carrying amount of assets still recognised [continuing involvement]: Total = Financial assets held for trading + Non-trading financial assets mandatorily at fair value through profit or loss + Financial assets designated at fair value through profit or loss + Financial assets at fair value through other comprehensive income + Financial assets at amortised cost

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

  • 0010Financial assets held for trading
  • 0045Non-trading financial assets mandatorily at fair value through profit or loss
  • 0050Financial assets designated at fair value through profit or loss
  • 0091Financial assets at fair value through other comprehensive income
  • 0131Financial assets at amortised cost
  • 0190Total

Columns

  • 0070Principal amount outstanding of the original assets
  • 0080Carrying amount of assets still recognised [continuing involvement]

A worked example

The first of its checks, with simple numbers.

Illustrative values
Financial assets held for trading1,200
Non-trading financial assets mandatorily at fair value through profit or loss800
Financial assets designated at fair value through profit or loss450
Financial assets at fair value through other comprehensive income300
Financial assets at amortised cost150
Together2,900
What the rule then expects

Total must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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_15.00.a,r0190,c0080,} = {F_15.00.a,r0010,c0080,} + {F_15.00.a,r0045,c0080,} + {F_15.00.a,r0050,c0080,} + {F_15.00.a,r0091,c0080,} + {F_15.00.a,r0131,c0080,}

The next one:

{F_15.00.a,r0190,c0070,} = {F_15.00.a,r0010,c0070,} + {F_15.00.a,r0045,c0070,} + {F_15.00.a,r0050,c0070,} + {F_15.00.a,r0091,c0070,} + {F_15.00.a,r0131,c0070,}

Every FINREP 9 rule, by template

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