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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Non-trading non-derivative financial assets measured at a cost-based method must equal the sum of its three parts (F 41.01, EBA rule v23923_h)

A warning in the financial reporting return (FINREP 9), on template F 41.01, fair value hierarchy: financial instruments at amortised cost.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Non-trading non-derivative 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 four columns: fair value, level 1, level 2 and level 3. That makes four 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.

Fair value: Non-trading non-derivative 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 41.01 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

Fair value hierarchy: financial instruments at amortised cost (F 41.01)

Rows

  • 0021Non-trading non-derivative financial assets measured at a cost-based method
  • 0022Equity instruments
  • 0023Debt securities
  • 0024Loans and advances

Columns

  • 0010Fair value
  • 0020Level 1
  • 0030Level 2
  • 0040Level 3

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 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_41.01,r0021,c0010,} = {F_41.01,r0022,c0010,} + {F_41.01,r0023,c0010,} + {F_41.01,r0024,c0010,}

The next three:

{F_41.01,r0021,c0030,} = {F_41.01,r0022,c0030,} + {F_41.01,r0023,c0030,} + {F_41.01,r0024,c0030,}{F_41.01,r0021,c0020,} = {F_41.01,r0022,c0020,} + {F_41.01,r0023,c0020,} + {F_41.01,r0024,c0020,}{F_41.01,r0021,c0040,} = {F_41.01,r0022,c0040,} + {F_41.01,r0023,c0040,} + {F_41.01,r0024,c0040,}

Every FINREP 9 rule, by template

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