Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Interest income must equal the sum of its eight parts (EBA rule v0787_m)

A warning in the financial reporting return (FINREP 9), on template F 02.00, statement of profit or loss.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Interest income must equal these eight added up:

  • Other assets
  • Financial assets at amortised cost
  • Financial assets held for trading
  • Financial assets designated at fair value through profit or loss
  • Derivatives - hedge accounting, interest rate risk
  • Interest income on liabilities
  • Non-trading financial assets mandatorily at fair value through profit or loss
  • Financial assets at fair value through other comprehensive income

It applies only when accounting framework in F 00.01 is Ifrs.

All the values are in the current period column (0010) of F 02.00.

How the Line4 Check report words itShow

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

Interest income = Other assets + Financial assets at amortised cost + Financial assets held for trading + Financial assets designated at fair value through profit or loss + Derivatives - Hedge accounting, interest rate risk + Interest income on liabilities + Non-trading financial assets mandatorily at fair value through profit or loss + Financial assets at fair value through other comprehensive income

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 applies only when accounting framework in F 00.01 is Ifrs.
  6. 06It runs only when your filing indicators mark F 02.00 and F 00.01 as reported.
  7. 07This 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

Statement of profit or loss (F 02.00)

Rows

  • 0010Interest income
  • 0020Financial assets held for trading
  • 0025Non-trading financial assets mandatorily at fair value through profit or loss
  • 0030Financial assets designated at fair value through profit or loss
  • 0041Financial assets at fair value through other comprehensive income
  • 0051Financial assets at amortised cost
  • 0070Derivatives - Hedge accounting, interest rate risk
  • 0080Other assets
  • 0085Interest income on liabilities

Column

  • 0010Current period
Show the rule as writtenShow

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

if ({F_00.01,r0010,c0010,} = {{[eba_qAS:qx2004]}}) then ({F_02.00,r0010,c0010,} = sum({F_02.00,r0080,c0010,},{F_02.00,r0051,c0010,},{F_02.00,r0020,c0010,},{F_02.00,r0030,c0010,},{F_02.00,r0070,c0010,},{F_02.00,r0085,c0010,},{F_02.00,r0025,c0010,},{F_02.00,r0041,c0010,})) else True

Every FINREP 9 rule, by template

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