Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 144 values it checks in fair value hierarchy can be negative (F 14.00, EBA rule v3943_s)

A warning in the financial reporting return (FINREP 9), on template F 14.00, fair value hierarchy: financial instruments at fair value.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in fair value hierarchy can be negative.

EBA checks it for three columns: level 1, level 2 and level 3. And for 48 rows, from financial assets held for trading (0010) to derivatives – hedge accounting (0250). That makes 144 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.

Level 3: Non-trading financial assets mandatorily at fair value through profit or loss >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark F 14.00 as reported.
  5. 05This 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 fair value (F 14.00)

Rows

  • 0010Financial assets held for trading
  • 0020Derivatives
  • 0030Equity instruments
  • 0040Debt securities
  • 0050Loans and advances
  • 0051Trading financial assets
  • 0052Derivatives
  • 0053Equity instruments
  • 0054Debt securities
  • 0055Loans and advances
  • 0056Non-trading financial assets mandatorily at fair value through profit or loss
  • 0057Equity instruments
  • 0058Debt securities
  • 0059Loans and advances
  • 0060Financial assets designated at fair value through profit or loss
  • 0070Equity instruments
  • 0080Debt securities
  • 0090Loans and advances
  • 0101Financial assets at fair value through other comprehensive income
  • 0102Equity instruments
  • 0103Debt securities
  • 0104Loans and advances
  • 0121Non-trading non-derivative financial assets measured at fair value through profit or loss
  • 0122Equity instruments
  • 0123Debt securities
  • 0124Loans and advances
  • 0125Non-trading non-derivative financial assets measured at fair value to equity
  • 0126Equity instruments
  • 0127Debt securities
  • 0128Loans and advances
  • 0140Derivatives – Hedge accounting
  • 0150Financial liabilities held for trading
  • 0160Derivatives
  • 0170Short positions
  • 0180Deposits
  • 0190Debt securities issued
  • 0200Other financial liabilities
  • 0201Trading financial liabilities
  • 0202Derivatives
  • 0203Short positions

And 8 more.

Columns

  • 0010Level 1
  • 0020Level 2
  • 0030Level 3

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Non-trading financial assets mandatorily at fair value through profit or loss, level 3 must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

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_14.00,r0056,c0030,} >= 0

The next five:

{F_14.00,r0057,c0030,} >= 0{F_14.00,r0240,c0010,} >= 0{F_14.00,r0040,c0010,} >= 0{F_14.00,r0140,c0020,} >= 0{F_14.00,r0220,c0030,} >= 0

And 138 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.