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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Other financial liabilities, designated at fair value through profit or loss must equal the sum of its two parts (EBA rule v23424_h)

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 20.02, geographical breakdown of liabilities by location of the activities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For other financial liabilities: designated at fair value through profit or loss must equal domestic activities plus non-domestic activities.

How the Line4 Check report words itShow

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

F_08.01.A: Other financial liabilities, Designated at fair value through profit or loss = F_20.02: Other financial liabilities, Domestic activities + F_20.02: Other financial liabilities, Non-domestic activities

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 08.01 and F 20.02 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

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

Row

  • 0440Other financial liabilities

Column

  • 0020Designated at fair value through profit or loss

Geographical breakdown of liabilities by location of the activities (F 20.02)

Row

  • 0100Other financial liabilities

Columns

  • 0010Domestic activities
  • 0020Non-domestic activities

A worked example

The first of its checks, with simple numbers.

Illustrative values
Other financial liabilities, domestic activities1,200
Other financial liabilities, non-domestic activities800
Together2,000
What the rule then expects

Other financial liabilities, designated at fair value through profit or loss 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_08.01.a,r0440,c0020,} = {F_20.02,r0100,c0010,} + {F_20.02,r0100,c0020,}

Every FINREP 9 rule, by template

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