Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Derivatives: level 2 plus level 1 plus level 3 cannot be more than carrying amount (EBA rule v5072_m)

A warning in the financial reporting return (FINREP 9), on templates F 01.01, balance sheet statement: assets and 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

For derivatives: these three added up cannot be more than carrying amount:

  • Level 2
  • Level 1
  • Level 3
How the Line4 Check report words itShow

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

F_14.00: Derivatives, Level 2 + F_14.00: Derivatives, Level 1 + F_14.00: Derivatives, Level 3 <= F_01.01: Derivatives

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark F 01.01 and 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

Balance sheet statement: assets (F 01.01)

Row

  • 0092Derivatives

Column

  • 0010Carrying amount

Fair value hierarchy: financial instruments at fair value (F 14.00)

Row

  • 0052Derivatives

Columns

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

A worked example

The first of its checks, with simple numbers.

Illustrative values
Derivatives, level 21,200
Derivatives, level 1800
Derivatives, level 3450
Together2,450
What the rule then expects

Derivatives, carrying amount must then be at least 2,450.

2,450Passes
2,350Fails

A file that reports 2,450 passes. One that reports 2,350 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}.

sum({F_14.00,r0052,c0020,},{F_14.00,r0052,c0010,},{F_14.00,r0052,c0030,}) <= {F_01.01,r0092,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.