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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Non-current assets and disposal groups classified as held for sale, carrying amount must equal the sum of its two parts (EBA rule v903532_h)

A warning in the financial reporting return (FINREP 9), on templates F 01.01, balance sheet statement: assets and F 20.01, geographical breakdown of assets by location of the activities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For non-current assets and disposal groups classified as held for sale: carrying amount must equal domestic activities plus non-domestic activities.

How the Line4 Check report words itShow

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

F_01.01: Non-current assets and disposal groups classified as held for sale = F_20.01: Non-current assets and disposal groups classified as held for sale, Domestic activities + F_20.01: Non-current assets and disposal groups classified as held for sale, Non-domestic activities

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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 01.01 and F 20.01 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

Balance sheet statement: assets (F 01.01)

Row

  • 0370Non-current assets and disposal groups classified as held for sale

Column

  • 0010Carrying amount

Geographical breakdown of assets by location of the activities (F 20.01)

Row

  • 0310Non-current assets and disposal groups classified as held for sale

Columns

  • 0010Domestic activities
  • 0020Non-domestic activities

A worked example

The first of its checks, with simple numbers.

Illustrative values
Non-current assets and disposal groups classified as held for sale, domestic activities1,200
Non-current assets and disposal groups classified as held for sale, non-domestic activities800
Together2,000
What the rule then expects

Non-current assets and disposal groups classified as held for sale, carrying amount must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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_01.01,r0370,c0010,} = {F_20.01,r0310,c0010,} + {F_20.01,r0310,c0020,}

Every FINREP 9 rule, by template

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