Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Carrying amount: credit must equal the sum of its four parts (F 10.00, EBA rule v5045_m)

A warning in the financial reporting return (FINREP 9), on template F 10.00, derivatives: trading and economic hedges.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For carrying amount: credit must equal these four added up:

  • Other
  • Total return swap
  • Credit spread option
  • Credit default swap

EBA checks it for seven columns: financial assets held for trading and trading, financial assets measured at a cost-based method / LOCOM, financial liabilities measured at a cost-based method / LOCOM, financial liabilities held for trading and trading, positive value, negative value, and total trading. That makes seven 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.

Financial assets Held for trading and trading: Credit = Other + Total return swap + Credit spread option + Credit default swap

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 10.00 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

Derivatives: trading and economic hedges (F 10.00)

Rows

  • 0190Credit
  • 0210Credit default swap
  • 0220Credit spread option
  • 0230Total return swap
  • 0240Other

Columns

  • 0010Financial assets Held for trading and trading
  • 0011of which: Financial assets measured at a cost-based method / LOCOM
  • 0016of which: Financial liabilities measured at a cost-based method / LOCOM
  • 0020Financial liabilities Held for trading and trading
  • 0022Positive value
  • 0025Negative value
  • 0030Total Trading

A worked example

The first of its checks, with simple numbers.

Illustrative values
Other1,200
Total return swap800
Credit spread option450
Credit default swap300
Together2,750
What the rule then expects

Credit must then be 2,750.

2,750Passes
2,850Fails

A file that reports 2,750 passes. One that reports 2,850 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_10.00,r0190,c0010,} = sum({F_10.00,r0240,c0010,},{F_10.00,r0230,c0010,},{F_10.00,r0220,c0010,},{F_10.00,r0210,c0010,})

The next five:

{F_10.00,r0190,c0011,} = sum({F_10.00,r0210,c0011,},{F_10.00,r0220,c0011,},{F_10.00,r0230,c0011,},{F_10.00,r0240,c0011,}){F_10.00,r0190,c0030,} = sum({F_10.00,r0230,c0030,},{F_10.00,r0220,c0030,},{F_10.00,r0210,c0030,},{F_10.00,r0240,c0030,}){F_10.00,r0190,c0016,} = sum({F_10.00,r0220,c0016,},{F_10.00,r0230,c0016,},{F_10.00,r0210,c0016,},{F_10.00,r0240,c0016,}){F_10.00,r0190,c0022,} = sum({F_10.00,r0240,c0022,},{F_10.00,r0210,c0022,},{F_10.00,r0220,c0022,},{F_10.00,r0230,c0022,}){F_10.00,r0190,c0025,} = sum({F_10.00,r0240,c0025,},{F_10.00,r0220,c0025,},{F_10.00,r0210,c0025,},{F_10.00,r0230,c0025,})

And 1 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.