Line4

1 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

None of the 14 values it checks in non-derivative hedging instruments can be negative (F 11.03, EBA rule v5682_s)

A blocking check in the financial reporting return (FINREP 9), on template F 11.03, non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in non-derivative hedging instruments can be negative.

EBA checks it for two columns: fair value hedge and cash flow hedge. And for seven rows: non-derivative financial assets, non-derivative financial assets held for trading instruments, non-trading instruments mandatorily at fair value, instruments under the fair value option, non-derivative financial liabilities, financial liabilities held for trading, and financial liabilities designated at fair value through profit or loss. That makes 14 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.

Fair value hedge: Non-derivative financial assets >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark F 11.03 as reported.
  5. 05This is a blocking check. A filing that fails it is normally rejected, so fix it before you submit.

The cells it reads

Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge (F 11.03)

Rows

  • 0010Non-derivative financial assets
  • 0020of which: held for trading instruments
  • 0030of which: non-trading instruments mandatorily at fair value
  • 0040of which: instruments under the fair value option
  • 0050Non-derivative financial liabilities
  • 0060Financial liabilities held for trading
  • 0070Financial liabilities designated at fair value through profit or loss

Columns

  • 0010Fair value hedge
  • 0020Cash flow hedge

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Non-derivative financial assets, fair value hedge must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

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_11.03,r0010,c0010,} >= 0

The next five:

{F_11.03,r0010,c0020,} >= 0{F_11.03,r0020,c0010,} >= 0{F_11.03,r0020,c0020,} >= 0{F_11.03,r0030,c0010,} >= 0{F_11.03,r0030,c0020,} >= 0

And 8 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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