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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances: carrying amount must equal level 3 plus level 1 plus level 2 (EBA rule v5087_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 loans and advances: carrying amount must equal these three added up:

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

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

F_14.00: Loans and advances, Level 3 + F_14.00: Loans and advances, Level 1 + F_14.00: Loans and advances, Level 2 = F_01.01: Loans and advances

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 01.01 and F 14.00 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

Balance sheet statement: assets (F 01.01)

Row

  • 0174Loans and advances

Column

  • 0010Carrying amount

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

Row

  • 0124Loans and advances

Columns

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

A worked example

The first of its checks, with simple numbers.

Illustrative values
Loans and advances, level 31,200
Loans and advances, level 1800
Loans and advances, level 2450
Together2,450
What the rule then expects

Loans and advances, carrying amount must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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,r0124,c0030,},{F_14.00,r0124,c0010,},{F_14.00,r0124,c0020,}) = {F_01.01,r0174,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.