Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Financial assets designated at fair value through profit or loss must equal the sum of its three parts (F 45.01, EBA rule v903122_h)

A warning in the financial reporting return (FINREP 9), on templates F 16.05, breakdown of selected statement of profit or loss items: gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument and F 45.01, gains and losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Financial assets designated at fair value through profit or loss must equal these three added up:

  • Equity instruments
  • Debt securities
  • Loans and advances

All the values are in the current period column (0010).

How the Line4 Check report words itShow

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

F_45.01: Financial assets designated at fair value through profit or loss, Current period = F_16.05: Equity instruments, Current period + F_16.05: Debt securities, Current period + F_16.05: Loans and advances, Current period

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark F 45.01 and F 16.05 as reported.
  6. 06This 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 selected statement of profit or loss items: gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument (F 16.05)

Rows

  • 0010Equity instruments
  • 0020Debt securities
  • 0030Loans and advances

Column

  • 0010Current period

Gains and losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio (F 45.01)

Row

  • 0010Financial assets designated at fair value through profit or loss

Column

  • 0010Current period

A worked example

The first of its checks, with simple numbers.

Illustrative values
Equity instruments1,200
Debt securities800
Loans and advances450
Together2,450
What the rule then expects

Financial assets designated at fair value through profit or loss must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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. Cells are written as {template, row, column, sheet}.

{F_45.01,r0010,c0010,} = {F_16.05,r0010,c0010,} + {F_16.05,r0020,c0010,} + {F_16.05,r0030,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.