Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 120 values it checks in derecognition and financial liabilities associated with transferred financial assets can be negative (F 15.00.b, EBA rule v3949_s)

A warning in the financial reporting return (FINREP 9), on template F 15.00.b, derecognition and financial liabilities associated with transferred financial assets: derivatives, deposits, debt securities issued, other financial liabilities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in derecognition and financial liabilities associated with transferred financial assets can be negative.

EBA checks it for three columns: carrying amount, securitizations and repurchase agreements. And for 40 rows, from financial assets held for trading (0010) to equity instruments (0200). That makes 120 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.

Of which securitizations: Debt securities >= 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 15.00 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

Derecognition and financial liabilities associated with transferred financial assets: derivatives, deposits, debt securities issued, other financial liabilities (F 15.00.b)

Rows

  • 0010Financial assets held for trading
  • 0020Equity instruments
  • 0030Debt securities
  • 0040Loans and advances
  • 0041Trading financial assets
  • 0042Equity instruments
  • 0043Debt securities
  • 0044Loans and advances
  • 0045Non-trading financial assets mandatorily at fair value through profit or loss
  • 0046Equity instruments
  • 0047Debt securities
  • 0048Loans and advances
  • 0050Financial assets designated at fair value through profit or loss
  • 0060Equity instruments
  • 0070Debt securities
  • 0080Loans and advances
  • 0091Financial assets at fair value through other comprehensive income
  • 0092Equity instruments
  • 0093Debt securities
  • 0094Loans 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
  • 0131Financial assets at amortised cost
  • 0132Debt securities
  • 0133Loans and advances
  • 0181Non-trading non-derivative financial assets measured at a cost-based method
  • 0182Debt securities
  • 0183Loans and advances
  • 0184Other non-trading non-derivative financial assets
  • 0185Equity instruments
  • 0186Debt securities
  • 0187Loans and advances
  • 0190Total
  • 0200Equity instruments

Columns

  • 0040Carrying amount
  • 0050Of which securitizations
  • 0060Of which repurchase agreements

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Debt securities, securitizations 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_15.00.b,r0047,c0050,} >= 0

The next five:

{F_15.00.b,r0080,c0050,} >= 0{F_15.00.b,r0125,c0060,} >= 0{F_15.00.b,r0184,c0040,} >= 0{F_15.00.b,r0185,c0050,} >= 0{F_15.00.b,r0043,c0060,} >= 0

And 114 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.