Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Equity must equal the sum of its four parts (F 11.02, EBA rule v1706_m)

A warning in the financial reporting return (FINREP 9), on template F 11.02, derivatives - hedge accounting under national GAAP: Breakdown by type of risk.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Equity must equal these four added up:

  • OTC options
  • OTC other
  • Organized market options
  • Organized market other

EBA checks it for eight columns: assets, assets carried at amortised cost / LOCOM, liabilities, liabilities carried at amortised cost / LOCOM, total hedging, derivatives carried at amortised cost / LOCOM, positive value and negative value. That makes eight 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.

of which: derivatives carried at amortised cost / LOCOM: Equity = OTC options + OTC other + Organized market options + Organized market other

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 11.02 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

Derivatives - hedge accounting under national GAAP: Breakdown by type of risk (F 11.02)

Rows

  • 0060Equity
  • 0070OTC options
  • 0080OTC other
  • 0090Organized market options
  • 0100Organized market other

Columns

  • 0005Assets
  • 0006of which: assets carried at amortised cost / LOCOM
  • 0007Liabilities
  • 0008of which: liabilities carried at amortised cost / LOCOM
  • 0010Total hedging
  • 0011of which: derivatives carried at amortised cost / LOCOM
  • 0030Positive value
  • 0040Negative value

A worked example

The first of its checks, with simple numbers.

Illustrative values
OTC options1,200
OTC other800
Organized market options450
Organized market other300
Together2,750
What the rule then expects

Equity 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_11.02,r0060,c0011,} = sum({F_11.02,r0070,c0011,},{F_11.02,r0080,c0011,},{F_11.02,r0090,c0011,},{F_11.02,r0100,c0011,})

The next five:

{F_11.02,r0060,c0006,} = sum({F_11.02,r0070,c0006,},{F_11.02,r0090,c0006,},{F_11.02,r0080,c0006,},{F_11.02,r0100,c0006,}){F_11.02,r0060,c0008,} = sum({F_11.02,r0090,c0008,},{F_11.02,r0100,c0008,},{F_11.02,r0080,c0008,},{F_11.02,r0070,c0008,}){F_11.02,r0060,c0007,} = sum({F_11.02,r0090,c0007,},{F_11.02,r0080,c0007,},{F_11.02,r0100,c0007,},{F_11.02,r0070,c0007,}){F_11.02,r0060,c0005,} = sum({F_11.02,r0090,c0005,},{F_11.02,r0100,c0005,},{F_11.02,r0080,c0005,},{F_11.02,r0070,c0005,}){F_11.02,r0060,c0010,} = sum({F_11.02,r0090,c0010,},{F_11.02,r0100,c0010,},{F_11.02,r0080,c0010,},{F_11.02,r0070,c0010,})

And 2 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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