Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

If non-trading non-derivative financial assets measured at fair value through profit or loss, carrying amount is more than zero, the sum of three columns must be more than zero (EBA rule v5375_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 non-trading non-derivative financial assets measured at fair value through profit or loss: if carrying amount is more than zero, these three added up must be more than zero:

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

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

If F_01.01: Non-trading non-derivative financial assets measured at fair value through profit or loss > 0, then F_14.00: Non-trading non-derivative financial assets measured at fair value through profit or loss, Level 1 + F_14.00: Non-trading non-derivative financial assets measured at fair value through profit or loss, Level 3 + F_14.00: Non-trading non-derivative financial assets measured at fair value through profit or loss, Level 2 > 0

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02The check applies only when its first part holds in your file. When it does, the second part must hold too: fix the second part, or correct the first.
  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

  • 0171Non-trading non-derivative financial assets measured at fair value through profit or loss

Column

  • 0010Carrying amount

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

Row

  • 0121Non-trading non-derivative financial assets measured at fair value through profit or loss

Columns

  • 0010Level 1
  • 0020Level 2
  • 0030Level 3
Show the rule as writtenShow

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

if ({F_01.01,r0171,c0010,} > 0) then (sum({F_14.00,r0121,c0010,},{F_14.00,r0121,c0030,},{F_14.00,r0121,c0020,}) > 0) else True

Every FINREP 9 rule, by template

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