Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Equity instruments in F 20.04 (all sheets added up) must equal the sum of nine rows (EBA rule v6063_m)

A warning in the financial reporting return (FINREP 9), on templates F 01.01, balance sheet statement: 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

Equity instruments in F 20.04 (all sheets added up) must equal these nine added up:

  • Equity instruments in F 01.01 (under financial assets designated at fair value through profit or loss)
  • Equity instruments in F 01.01 (under financial assets held for trading)
  • Equity instruments in F 01.01 (under other non-trading non-derivative financial assets)
  • Equity instruments in F 01.01 (under non-trading non-derivative financial assets measured at a cost-based method)
  • Equity instruments in F 01.01 (under trading financial assets)
  • Equity instruments in F 01.01 (under non-trading financial assets mandatorily at fair value through profit or loss)
  • Equity instruments in F 01.01 (under financial assets at fair value through other comprehensive income)
  • Equity instruments in F 01.01 (under non-trading non-derivative financial assets measured at fair value through profit or loss)
  • Equity instruments in F 01.01 (under non-trading non-derivative financial assets measured at fair value to equity)

All the values are in the gross carrying amount column (0010).

How the Line4 Check report words itShow

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

F_20.04: Equity instruments, Gross carrying amount (all sheets added up) = F_01.01: Financial assets designated at fair value through profit or loss, equity instruments + F_01.01: Financial assets held for trading, equity instruments + F_01.01: Other non-trading non-derivative financial assets, equity instruments + F_01.01: Non-trading non-derivative financial assets measured at a cost-based method, equity instruments + F_01.01: Trading financial assets, equity instruments + F_01.01: Non-trading financial assets mandatorily at fair value through profit or loss, equity instruments + F_01.01: Financial assets at fair value through other comprehensive income, equity instruments + F_01.01: Non-trading non-derivative financial assets measured at fair value through profit or loss, equity instruments + F_01.01: Non-trading non-derivative financial assets measured at fair value to equity, equity instruments

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 01.01 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

Balance sheet statement: assets (F 01.01)

Rows

  • 0070Equity instruments
  • 0093Equity instruments
  • 0097Equity instruments
  • 0110Equity instruments
  • 0142Equity instruments
  • 0172Equity instruments
  • 0176Equity instruments
  • 0235Equity instruments
  • 0390Equity instruments

Column

  • 0010Carrying amount

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

Row

  • 0040Equity instruments

Column

  • 0010Gross carrying amount
Show the rule as writtenShow

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

sum({F_20.04,r0040,c0010,}) = sum({F_01.01,r0110,c0010,},{F_01.01,r0070,c0010,},{F_01.01,r0235,c0010,},{F_01.01,r0390,c0010,},{F_01.01,r0093,c0010,},{F_01.01,r0097,c0010,},{F_01.01,r0142,c0010,},{F_01.01,r0172,c0010,},{F_01.01,r0176,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.