Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Equity instruments cannot be less than the sum of three rows (F 04.09, EBA rule v5129_m)

A warning in the financial reporting return (FINREP 9), on template F 04.09, breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Equity instruments cannot be less than these three added up:

  • Credit institutions
  • Other financial corporations
  • Non-financial corporations

EBA checks it for six columns: unimpaired assets, assets under LOCOM (0015), impaired assets, assets under LOCOM (0025), carrying amount and assets under LOCOM (0060). That makes six 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: assets under LOCOM: Equity instruments >= of which: credit institutions + of which: other financial corporations + of which: non-financial corporations

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller 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 04.09 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

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method (F 04.09)

Rows

  • 0005Equity instruments
  • 0007of which: credit institutions
  • 0008of which: other financial corporations
  • 0009of which: non-financial corporations

Columns

  • 0010Unimpaired assets
  • 0015of which: assets under LOCOM
  • 0020Impaired assets
  • 0025of which: assets under LOCOM
  • 0050Carrying amount
  • 0060of which: assets under LOCOM

A worked example

The first of its checks, with simple numbers.

Illustrative values
credit institutions1,200
other financial corporations800
non-financial corporations450
Together2,450
What the rule then expects

Equity instruments 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_04.09,r0005,c0015,} >= {F_04.09,r0007,c0015,} + {F_04.09,r0008,c0015,} + {F_04.09,r0009,c0015,}

The next five:

{F_04.09,r0005,c0050,} >= {F_04.09,r0007,c0050,} + {F_04.09,r0008,c0050,} + {F_04.09,r0009,c0050,}{F_04.09,r0005,c0060,} >= {F_04.09,r0007,c0060,} + {F_04.09,r0008,c0060,} + {F_04.09,r0009,c0060,}{F_04.09,r0005,c0010,} >= {F_04.09,r0007,c0010,} + {F_04.09,r0008,c0010,} + {F_04.09,r0009,c0010,}{F_04.09,r0005,c0020,} >= {F_04.09,r0007,c0020,} + {F_04.09,r0008,c0020,} + {F_04.09,r0009,c0020,}{F_04.09,r0005,c0025,} >= {F_04.09,r0007,c0025,} + {F_04.09,r0008,c0025,} + {F_04.09,r0009,c0025,}

Every FINREP 9 rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.