Line4

3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Profit or loss before tax from continuing operations must equal a calculation over 30 rows (F 02.00, EBA rule v0795_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

Profit or (-) loss before tax from continuing operations must equal these 30 worked out:

  • Interest income
  • Minus interest expense
  • Minus expenses on share capital repayable on demand
  • Dividend income
  • Fee and commission income
  • Minus fee and commission expenses
  • Gains or (-) losses on financial assets & liabilities not measured at fair value through profit or loss, net
  • Gains or (-) losses on financial assets and liabilities held for trading, net
  • Gains or (-) losses on trading financial assets and liabilities, net
  • Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net
  • Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
  • Gains or (-) losses on non trading financial assets and liabilities, net
  • Gains or (-) losses from hedge accounting, net
  • Exchange differences [gain or (-) loss], net
  • Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net
  • Gains or (-) losses on derecognition of non financial assets other than held for sale, net
  • Other operating income
  • Minus other operating expenses
  • Minus administrative expenses
  • Minus cash contributions to resolution funds and deposit guarantee schemes
  • Minus depreciation
  • Modification gains or (-) losses, net
  • Minus (provisions or (-) reversal of provisions)
  • Minus (increases or (-) decreases of the fund for general banking risks, net)
  • Minus (impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
  • Minus (impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)
  • Minus (impairment or (-) reversal of impairment on non-financial assets)
  • Negative goodwill recognised in profit or loss
  • Share of the profit or (-) loss of investments insubsidaries, joint ventures and associates accounted for using the equity method
  • Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations

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.

Profit or (-) loss before tax from continuing operations = Interest income - (Interest expense) - (Expenses on share capital repayable on demand) + Dividend income + Fee and commission income - (Fee and commission Expenses) + Gains or (-) losses on financial assets & liabilities not measured at fair value through profit or loss, net + Gains or (-) losses on financial assets and liabilities held for trading, net + Gains or (-) losses on trading financial assets and liabilities, net + Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net + Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net + Gains or (-) losses on non trading financial assets and liabilities, net + Gains or (-) losses from hedge accounting, net + Exchange differences [gain or (-) loss], net + Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net + Gains or (-) losses on derecognition of non financial assets other than held for sale, net + Other operating income - (Other operating Expenses) - (Administrative Expenses) - (Cash contributions to resolution funds and deposit guarantee schemes) - (Depreciation) + Modification gains or (-) losses, net - (Provisions or (-) reversal of provisions) - (Increases or (-) decreases of the fund for general banking risks, net) - (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) - (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) - (Impairment or (-) reversal of impairment on non-financial assets) + Negative goodwill recognised in profit or loss + Share of the profit or (-) loss of investments insubsidaries, joint ventures and associates accounted for using the equity method + Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark F 02.00 as reported.
  5. 05This 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
  • 0090(Interest expense)
  • 0150(Expenses on share capital repayable on demand)
  • 0160Dividend income
  • 0200Fee and commission income
  • 0210(Fee and commission Expenses)
  • 0220Gains or (-) losses on financial assets & liabilities not measured at fair value through profit or loss, net
  • 0280Gains or (-) losses on financial assets and liabilities held for trading, net
  • 0285Gains or (-) losses on trading financial assets and liabilities, net
  • 0287Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net
  • 0290Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
  • 0295Gains or (-) losses on non trading financial assets and liabilities, net
  • 0300Gains or (-) losses from hedge accounting, net
  • 0310Exchange differences [gain or (-) loss], net
  • 0320Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net
  • 0330Gains or (-) losses on derecognition of non financial assets other than held for sale, net
  • 0340Other operating income
  • 0350(Other operating Expenses)
  • 0360(Administrative Expenses)
  • 0385(Cash contributions to resolution funds and deposit guarantee schemes)
  • 0390(Depreciation)
  • 0425Modification gains or (-) losses, net
  • 0430(Provisions or (-) reversal of provisions)
  • 0455(Increases or (-) decreases of the fund for general banking risks, net)
  • 0460(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
  • 0510(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)
  • 0520(Impairment or (-) reversal of impairment on non-financial assets)
  • 0580Negative goodwill recognised in profit or loss
  • 0590Share of the profit or (-) loss of investments insubsidaries, joint ventures and associates accounted for using the equity method
  • 0600Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations
  • 0610Profit or (-) loss before tax from continuing operations

Column

  • 0010Current period
Show the rule as writtenShow

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

{F_02.00,r0610,c0010,} = {F_02.00,r0010,c0010,} - {F_02.00,r0090,c0010,} - {F_02.00,r0150,c0010,} + {F_02.00,r0160,c0010,} + {F_02.00,r0200,c0010,} - {F_02.00,r0210,c0010,} + {F_02.00,r0220,c0010,} + {F_02.00,r0280,c0010,} + {F_02.00,r0285,c0010,} + {F_02.00,r0287,c0010,} + {F_02.00,r0290,c0010,} + {F_02.00,r0295,c0010,} + {F_02.00,r0300,c0010,} + {F_02.00,r0310,c0010,} + {F_02.00,r0320,c0010,} + {F_02.00,r0330,c0010,} + {F_02.00,r0340,c0010,} - {F_02.00,r0350,c0010,} - {F_02.00,r0360,c0010,} - {F_02.00,r0385,c0010,} - {F_02.00,r0390,c0010,} + {F_02.00,r0425,c0010,} - {F_02.00,r0430,c0010,} - {F_02.00,r0455,c0010,} - {F_02.00,r0460,c0010,} - {F_02.00,r0510,c0010,} - {F_02.00,r0520,c0010,} + {F_02.00,r0580,c0010,} + {F_02.00,r0590,c0010,} + {F_02.00,r0600,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.