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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Other non-trading non-derivative financial assets must equal the sum of its three parts (F 04.10, EBA rule v23898_h)

A warning in the financial reporting return (FINREP 9), on template F 04.10, breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Other non-trading non-derivative financial assets must equal these three added up:

  • Equity instruments
  • Debt securities
  • Loans and advances

EBA checks it for ten columns, from carrying amount (0010) to accumulated total write-offs (0110). That makes ten 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.

Carrying amount: Other non-trading non-derivative financial assets = Equity instruments + Debt securities + Loans and advances

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 04.10 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 assets by instrument and by counterparty sector: other non-trading non-derivative financial assets (F 04.10)

Rows

  • 0010Equity instruments
  • 0060Debt securities
  • 0120Loans and advances
  • 0190Other non-trading non-derivative financial assets

Columns

  • 0010Carrying amount
  • 0015Unimpaired assets
  • 0016of which: assets under LOCOM
  • 0020Impaired assets
  • 0025of which: assets under LOCOM
  • 0070of which: assets under LOCOM
  • 0080Accumulated negative value adjustments on LOCOM assets - market risk induced
  • 0090Accumulated negative value adjustments on LOCOM assets - credit risk induced
  • 0100Accumulated partial write-offs
  • 0110Accumulated total write-offs

A worked example

The first of its checks, with simple numbers.

Illustrative values
Equity instruments1,200
Debt securities800
Loans and advances450
Together2,450
What the rule then expects

Other non-trading non-derivative financial assets must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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_04.10,r0190,c0010,} = {F_04.10,r0010,c0010,} + {F_04.10,r0060,c0010,} + {F_04.10,r0120,c0010,}

The next five:

{F_04.10,r0190,c0025,} = {F_04.10,r0010,c0025,} + {F_04.10,r0060,c0025,} + {F_04.10,r0120,c0025,}{F_04.10,r0190,c0015,} = {F_04.10,r0010,c0015,} + {F_04.10,r0060,c0015,} + {F_04.10,r0120,c0015,}{F_04.10,r0190,c0016,} = {F_04.10,r0010,c0016,} + {F_04.10,r0060,c0016,} + {F_04.10,r0120,c0016,}{F_04.10,r0190,c0110,} = {F_04.10,r0010,c0110,} + {F_04.10,r0060,c0110,} + {F_04.10,r0120,c0110,}{F_04.10,r0190,c0070,} = {F_04.10,r0010,c0070,} + {F_04.10,r0060,c0070,} + {F_04.10,r0120,c0070,}

And 4 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.