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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Gains or losses on non-trading financial assets mandatorily at fair value through profit and loss, net must equal the sum of its three parts (EBA rule v23954_h)

A warning in the financial reporting return (FINREP 9), on template F 16.04.1, breakdown of selected statement of profit or loss items: gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit and loss, net must equal these three added up:

  • Equity instruments
  • Debt securities
  • Loans and advances

All the values are in the current period column (0010) of F 16.04.1.

How the Line4 Check report words itShow

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

GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET = 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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 16.04.1 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 selected statement of profit or loss items: gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument (F 16.04.1)

Rows

  • 0020Equity instruments
  • 0030Debt securities
  • 0040Loans and advances
  • 0090GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET

Column

  • 0010Current period

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

Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit and loss, net 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_16.04.1,r0090,c0010,} = {F_16.04.1,r0020,c0010,} + {F_16.04.1,r0030,c0010,} + {F_16.04.1,r0040,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.