Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Financial assets held for trading must equal the sum of its four parts (F 14.00, row 0010, EBA rule v23867_h)

A warning in the financial reporting return (FINREP 9), on template F 14.00, fair value hierarchy: financial instruments at fair value.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Financial assets held for trading must equal these four added up:

  • Derivatives
  • Debt securities
  • Loans and advances
  • Equity instruments

EBA checks it for seven columns: level 1, level 2 (0020), level 3 (0030), level 2 (0040), level 3 (0050), level 2 (0070) and level 3 (0080). That makes seven 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.

Level 3: Financial assets held for trading = Derivatives + Debt securities + Loans and advances + Equity instruments

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 14.00 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

Fair value hierarchy: financial instruments at fair value (F 14.00)

Rows

  • 0010Financial assets held for trading
  • 0020Derivatives
  • 0030Equity instruments
  • 0040Debt securities
  • 0050Loans and advances

Columns

  • 0010Level 1
  • 0020Level 2
  • 0030Level 3
  • 0040Level 2
  • 0050Level 3
  • 0070Level 2
  • 0080Level 3

A worked example

The first of its checks, with simple numbers.

Illustrative values
Derivatives1,200
Debt securities800
Loans and advances450
Equity instruments300
Together2,750
What the rule then expects

Financial assets held for trading 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_14.00,r0010,c0030,} = {F_14.00,r0020,c0030,} + {F_14.00,r0040,c0030,} + {F_14.00,r0050,c0030,} + {F_14.00,r0030,c0030,}

The next five:

{F_14.00,r0010,c0020,} = {F_14.00,r0020,c0020,} + {F_14.00,r0040,c0020,} + {F_14.00,r0050,c0020,} + {F_14.00,r0030,c0020,}{F_14.00,r0010,c0050,} = {F_14.00,r0020,c0050,} + {F_14.00,r0040,c0050,} + {F_14.00,r0050,c0050,} + {F_14.00,r0030,c0050,}{F_14.00,r0010,c0070,} = {F_14.00,r0020,c0070,} + {F_14.00,r0040,c0070,} + {F_14.00,r0050,c0070,} + {F_14.00,r0030,c0070,}{F_14.00,r0010,c0040,} = {F_14.00,r0020,c0040,} + {F_14.00,r0040,c0040,} + {F_14.00,r0050,c0040,} + {F_14.00,r0030,c0040,}{F_14.00,r0010,c0080,} = {F_14.00,r0020,c0080,} + {F_14.00,r0040,c0080,} + {F_14.00,r0050,c0080,} + {F_14.00,r0030,c0080,}

And 1 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.