Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Non-trading financial assets measured at a cost-based method must equal the sum of its three parts (EBA rule v23899_h)

A warning in the financial reporting return (FINREP 9), on template F 04.09, breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Non-trading financial assets measured at a cost-based method must equal these three added up:

  • Equity instruments
  • Debt securities
  • Loans and advances

EBA checks it for ten columns, from unimpaired assets (0010) to accumulated total write-offs (0100). 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.

Unimpaired assets: NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD = 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 04.09 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: non-trading non-derivative financial assets measured at a cost-based method (F 04.09)

Rows

  • 0005Equity instruments
  • 0010Debt securities
  • 0070Loans and advances
  • 0140NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD

Columns

  • 0010Unimpaired assets
  • 0015of which: assets under LOCOM
  • 0020Impaired assets
  • 0025of which: assets under LOCOM
  • 0050Carrying amount
  • 0060of which: assets under LOCOM
  • 0070Accumulated negative value adjustments on LOCOM assets - market risk induced
  • 0080Accumulated negative value adjustments on LOCOM assets - credit risk induced
  • 0090Accumulated partial write-offs
  • 0100Accumulated 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

Non-trading financial assets measured at a cost-based method 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_04.09,r0140,c0010,} = {F_04.09,r0005,c0010,} + {F_04.09,r0010,c0010,} + {F_04.09,r0070,c0010,}

The next five:

{F_04.09,r0140,c0020,} = {F_04.09,r0005,c0020,} + {F_04.09,r0010,c0020,} + {F_04.09,r0070,c0020,}{F_04.09,r0140,c0100,} = {F_04.09,r0005,c0100,} + {F_04.09,r0010,c0100,} + {F_04.09,r0070,c0100,}{F_04.09,r0140,c0015,} = {F_04.09,r0005,c0015,} + {F_04.09,r0010,c0015,} + {F_04.09,r0070,c0015,}{F_04.09,r0140,c0090,} = {F_04.09,r0005,c0090,} + {F_04.09,r0010,c0090,} + {F_04.09,r0070,c0090,}{F_04.09,r0140,c0080,} = {F_04.09,r0005,c0080,} + {F_04.09,r0010,c0080,} + {F_04.09,r0070,c0080,}

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.