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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Non-trading non-derivative financial assets measured at fair value to equity must equal the sum of its three parts (F 17.01, EBA rule v23910_h)

A warning in the financial reporting return (FINREP 9), on template F 17.01, reconciliation between IFRS and CRR scope of consolidation: assets.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Non-trading non-derivative financial assets measured at fair value to equity must equal these three added up:

  • Equity instruments
  • Debt securities
  • Loans and advances

All the values are in the accounting scope of consolidation [carrying amount] column (0010) of F 17.01.

How the Line4 Check report words itShow

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

Non-trading non-derivative financial assets measured at fair value to equity = 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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 17.01 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

Reconciliation between IFRS and CRR scope of consolidation: assets (F 17.01)

Rows

  • 0175Non-trading non-derivative financial assets measured at fair value to equity
  • 0176Equity instruments
  • 0177Debt securities
  • 0178Loans and advances

Column

  • 0010Accounting scope of consolidation [carrying amount]

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 non-derivative financial assets measured at fair value to equity 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. Cells are written as {template, row, column, sheet}.

{F_17.01,r0175,c0010,} = {F_17.01,r0176,c0010,} + {F_17.01,r0177,c0010,} + {F_17.01,r0178,c0010,}

Every FINREP 9 rule, by template

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