Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Items that will not be reclassified to profit and loss must equal the sum of its eight parts (EBA rule v5022_m)

A warning in the financial reporting return (FINREP 9), on template F 01.03, balance sheet statement: equity.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Items that will not be reclassified to profit and loss must equal these eight added up:

  • Tangible assets
  • Intangible assets
  • Actuarial gains or loss on defined benefit pension plans
  • Non-current assets and disposal groups classified as held for sale
  • Share of other recognised income and expense of investments in subsidiaries, joint ventures and associates
  • Changes in fair value of equity instruments measured at fair value through other comprehensive income
  • Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income
  • Change in fair value of a financial liability at fair value through profit or loss that is attributable to changes in the credit risk of tha

All the values are in the carrying amount column (0010) of F 01.03.

How the Line4 Check report words itShow

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

Items that will not be reclassified to profit and loss = Tangible assets + Intangible assets + Actuarial gains or loss on defined benefit pension plans + Non-current assets and disposal groups classified as held for sale + Share of other recognised income and expense of investments in subsidiaries, joint ventures and associates + Changes in fair value of equity instruments measured at fair value through other comprehensive income + Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income + Change in fair value of a financial liability at fair value through profit or loss that is attributable to changes in the credit risk of tha

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 01.03 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

Balance sheet statement: equity (F 01.03)

Rows

  • 0095Items that will not be reclassified to profit and loss
  • 0100Tangible assets
  • 0110Intangible assets
  • 0120Actuarial gains or loss on defined benefit pension plans
  • 0122Non-current assets and disposal groups classified as held for sale
  • 0124Share of other recognised income and expense of investments in subsidiaries, joint ventures and associates
  • 0320Changes in fair value of equity instruments measured at fair value through other comprehensive income
  • 0330Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income
  • 0360Change in fair value of a financial liability at fair value through profit or loss that is attributable to changes in the credit risk of tha

Column

  • 0010Carrying amount
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

{F_01.03,r0095,c0010,} = {F_01.03,r0100,c0010,} + {F_01.03,r0110,c0010,} + {F_01.03,r0120,c0010,} + {F_01.03,r0122,c0010,} + {F_01.03,r0124,c0010,} + {F_01.03,r0320,c0010,} + {F_01.03,r0330,c0010,} + {F_01.03,r0360,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.