Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt securities: credit institutions: carrying amount in F 04.01 plus carrying amount in F 04.06 must equal gross carrying amount held for trading or trading (all sheets added up) (EBA rule v5340_m)

A warning in the financial reporting return (FINREP 9), on templates F 04.01, breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading, F 04.06, breakdown of financial assets by instrument and by counterparty sector: trading financial assets and F 20.04, geographical breakdown of assets by residence of the counterparty.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For credit institutions: carrying amount in F 04.01 plus carrying amount in F 04.06 must equal gross carrying amount held for trading or trading (all sheets added up).

How the Line4 Check report words itShow

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

F_04.01: Credit institutions + F_04.06: Credit institutions = F_20.04: Credit institutions, Of which: held for trading or trading (all sheets added up)

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  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 04.01 or F 04.06 and F 20.04 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: financial assets held for trading (F 04.01)

Row

  • 0090Credit institutions

Column

  • 0010Carrying amount

Breakdown of financial assets by instrument and by counterparty sector: trading financial assets (F 04.06)

Row

  • 0090Credit institutions

Column

  • 0010Carrying amount

Geographical breakdown of assets by residence of the counterparty (F 20.04)

Row

  • 0110Credit institutions

Column

  • 0011Of which: held for trading or trading
Show the rule as writtenShow

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

{F_04.01,r0090,c0010,} + {F_04.06,r0090,c0010,} = sum({F_20.04,r0110,c0011,})

Every FINREP 9 rule, by template

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