Line4

1 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Equity instruments cannot be less than the sum of three rows (F 04.02.2, EBA rule v1220_m)

A blocking check in the financial reporting return (FINREP 9), on template F 04.02.2, breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Equity instruments cannot be less than these three added up:

  • Credit institutions
  • Other financial corporations
  • Non-financial corporations

All the values are in the carrying amount column (0010) of F 04.02.2.

How the Line4 Check report words itShow

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

Carrying amount: Equity instruments >= of which: credit institutions + of which: other financial corporations + of which: non-financial corporations

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark F 04.02.2 as reported.
  5. 05This is a blocking check. A filing that fails it is normally rejected, so fix it before you submit.

The cells it reads

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss (F 04.02.2)

Rows

  • 0010Equity instruments
  • 0030of which: credit institutions
  • 0040of which: other financial corporations
  • 0050of which: non-financial corporations

Column

  • 0010Carrying amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
credit institutions1,200
other financial corporations800
non-financial corporations450
Together2,450
What the rule then expects

Equity instruments must then be at least 2,450.

2,450Passes
2,350Fails

A file that reports 2,450 passes. One that reports 2,350 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_04.02.2,r0010,c0010,} >= {F_04.02.2,r0030,c0010,} + {F_04.02.2,r0040,c0010,} + {F_04.02.2,r0050,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.