Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Dividend income must equal the sum of its four parts (EBA rule v0789_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

Dividend income must equal these four added up:

  • Non-trading financial assets mandatorily at fair value through profit or loss
  • Financial assets held for trading
  • Financial asssets at fair value through other comprehensive income
  • Investments in subsidiaries, joint ventures and associates other than accounted for using the equity method

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.

Dividend income = Non-trading financial assets mandatorily at fair value through profit or loss + Financial assets held for trading + Financial asssets at fair value through other comprehensive income + Investments in subsidiaries, joint ventures and associates other than accounted for using the equity method

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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

  • 0160Dividend income
  • 0170Financial assets held for trading
  • 0175Non-trading financial assets mandatorily at fair value through profit or loss
  • 0191Financial asssets at fair value through other comprehensive income
  • 0192Investments in subsidiaries, joint ventures and associates other than accounted for using the equity method

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,r0160,c0010,} = sum({F_02.00,r0175,c0010,},{F_02.00,r0170,c0010,},{F_02.00,r0191,c0010,},{F_02.00,r0192,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.