Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Derivatives, carrying amount (all sheets added up) must equal the sum of three columns (EBA rule v1740_m)

A warning in the financial reporting return (FINREP 9), on templates F 08.01.a, breakdown of financial liabilities by product and by counterparty (a) and F 20.06, geographical breakdown of liabilities by residence of the counterparty.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For derivatives: carrying amount (all sheets added up) must equal these three added up:

  • Trading
  • Held for trading
  • Hedge accounting
How the Line4 Check report words itShow

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

F_20.06: Derivatives (all sheets added up) = F_08.01.A: Derivatives, Trading + F_08.01.A: Derivatives, Held for trading + F_08.01.A: Derivatives, Hedge accounting

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  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 20.06 and F 08.01 as reported.
  5. 05This 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

Breakdown of financial liabilities by product and by counterparty (a) (F 08.01.a)

Row

  • 0010Derivatives

Columns

  • 0010Held for trading
  • 0034Trading
  • 0037Hedge accounting

Geographical breakdown of liabilities by residence of the counterparty (F 20.06)

Row

  • 0010Derivatives

Column

  • 0010Carrying amount
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

sum({F_20.06,r0010,c0010,}) = sum({F_08.01.a,r0010,c0034,},{F_08.01.a,r0010,c0010,},{F_08.01.a,r0010,c0037,})

Every FINREP 9 rule, by template

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