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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Financial assets measured at fair value through other comprehensive income must equal the sum of its six parts (EBA rule v903607_h)

A warning in the financial reporting return (FINREP 9), on template F 11.04, hedged items in fair value hedges.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Financial assets measured at fair value through other comprehensive income must equal these six added up:

  • Credit
  • Equity
  • Foreign exchange and gold
  • Interest rate
  • Commodity
  • Other

EBA checks it for two columns: carrying amount, and assets or liabilities included in hedge of a net position (before netting). That makes two 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.

Carrying amount: Financial assets measured at fair value through other comprehensive income = Credit + Equity + Foreign exchange and gold + Interest rate + Commodity + Other

What to do if your filing fails it

  1. 01Open the template 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 11.04 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

Hedged items in fair value hedges (F 11.04)

Rows

  • 0010Financial assets measured at fair value through other comprehensive income
  • 0020Interest rate
  • 0030Equity
  • 0040Foreign exchange and gold
  • 0050Credit
  • 0060Commodity
  • 0070Other

Columns

  • 0010Carrying amount
  • 0020Assets or liabilities included in hedge of a net position (before netting)

A worked example

The first of its checks, with simple numbers.

Illustrative values
Credit1,200
Equity800
Foreign exchange and gold450
Interest rate300
Commodity150
Other100
Together3,000
What the rule then expects

Financial assets measured at fair value through other comprehensive income must then be 3,000.

3,000Passes
3,100Fails

A file that reports 3,000 passes. One that reports 3,100 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_11.04,r0010,c0010,} = {F_11.04,r0050,c0010,} + {F_11.04,r0030,c0010,} + {F_11.04,r0040,c0010,} + {F_11.04,r0020,c0010,} + {F_11.04,r0060,c0010,} + {F_11.04,r0070,c0010,}

The next one:

{F_11.04,r0010,c0020,} = {F_11.04,r0050,c0020,} + {F_11.04,r0030,c0020,} + {F_11.04,r0040,c0020,} + {F_11.04,r0020,c0020,} + {F_11.04,r0060,c0020,} + {F_11.04,r0070,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.