Line4

3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Profit or loss before tax from continuing operations must equal a calculation over 23 rows (EBA rule v08928_m)

A warning in the funding plans return (FP), on template P 04.01, 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 23 worked out:

  • Interest income
  • Minus interest expense
  • Dividend income
  • Fee and commission income
  • Minus fee and commission expenses
  • Gains or (-) losses on derecognition of financial assets and 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
  • Other operating income
  • Minus other operating expenses
  • Other items (+/-) contributing to total net operating income, net
  • Minus administrative expenses
  • 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 on non-financial assets)
  • Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method
  • Other items (+/-)contributing to the profit or (-)loss before tax from continuing operations

EBA checks it for four columns: actual current position, planned Year 1 Position, planned Year 2 Position and planned Year 3 Position. That makes four 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.

Planned Year 2 Position: Profit or (-) loss before tax from continuing operations = Interest income - (Interest expense) + Dividend income + Fee and commission income - (Fee and commission Expenses) + Gains or (-) losses on derecognition of financial assets and 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 + Other operating income - (Other operating Expenses) + Other items (+/-) contributing to total net operating income, net - (Administrative Expenses) - (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 on non-financial assets) + Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method + Other items (+/-)contributing to the profit or (-)loss before tax from continuing 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 P 04.01 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 (P 04.01)

Rows

  • 010Interest income
  • 090(Interest expense)
  • 160Dividend income
  • 200Fee and commission income
  • 210(Fee and commission Expenses)
  • 220Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net
  • 280Gains or (-) losses on financial assets and liabilities held for trading, net
  • 285Gains or (-) losses on trading financial assets and liabilities, net
  • 287Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net
  • 290Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
  • 295Gains or (-) losses on non trading financial assets and liabilities, net
  • 340Other operating income
  • 350(Other operating Expenses)
  • 354Other items (+/-) contributing to total net operating income, net
  • 360(Administrative Expenses)
  • 390(Depreciation)
  • 425Modification gains or (-) losses, net
  • 430(Provisions or (-) reversal of provisions)
  • 455(Increases or (-) decreases of the fund for general banking risks, net)
  • 460(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
  • 520(Impairment or (-) reversal of impairment on non-financial assets)
  • 590Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method
  • 609Other items (+/-)contributing to the profit or (-)loss before tax from continuing operations
  • 610Profit or (-) loss before tax from continuing operations

Columns

  • 010Actual current position
  • 020Planned Year 1 Position
  • 030Planned Year 2 Position
  • 040Planned Year 3 Position
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}.

{P_04.01,r610,c030,} = {P_04.01,r010,c030,} - {P_04.01,r090,c030,} + {P_04.01,r160,c030,} + {P_04.01,r200,c030,} - {P_04.01,r210,c030,} + {P_04.01,r220,c030,} + {P_04.01,r280,c030,} + {P_04.01,r285,c030,} + {P_04.01,r287,c030,} + {P_04.01,r290,c030,} + {P_04.01,r295,c030,} + {P_04.01,r340,c030,} - {P_04.01,r350,c030,} + {P_04.01,r354,c030,} - {P_04.01,r360,c030,} - {P_04.01,r390,c030,} + {P_04.01,r425,c030,} - {P_04.01,r430,c030,} - {P_04.01,r455,c030,} - {P_04.01,r460,c030,} - {P_04.01,r520,c030,} + {P_04.01,r590,c030,} + {P_04.01,r609,c030,}

The next three:

{P_04.01,r610,c040,} = {P_04.01,r010,c040,} - {P_04.01,r090,c040,} + {P_04.01,r160,c040,} + {P_04.01,r200,c040,} - {P_04.01,r210,c040,} + {P_04.01,r220,c040,} + {P_04.01,r280,c040,} + {P_04.01,r285,c040,} + {P_04.01,r287,c040,} + {P_04.01,r290,c040,} + {P_04.01,r295,c040,} + {P_04.01,r340,c040,} - {P_04.01,r350,c040,} + {P_04.01,r354,c040,} - {P_04.01,r360,c040,} - {P_04.01,r390,c040,} + {P_04.01,r425,c040,} - {P_04.01,r430,c040,} - {P_04.01,r455,c040,} - {P_04.01,r460,c040,} - {P_04.01,r520,c040,} + {P_04.01,r590,c040,} + {P_04.01,r609,c040,}{P_04.01,r610,c010,} = {P_04.01,r010,c010,} - {P_04.01,r090,c010,} + {P_04.01,r160,c010,} + {P_04.01,r200,c010,} - {P_04.01,r210,c010,} + {P_04.01,r220,c010,} + {P_04.01,r280,c010,} + {P_04.01,r285,c010,} + {P_04.01,r287,c010,} + {P_04.01,r290,c010,} + {P_04.01,r295,c010,} + {P_04.01,r340,c010,} - {P_04.01,r350,c010,} + {P_04.01,r354,c010,} - {P_04.01,r360,c010,} - {P_04.01,r390,c010,} + {P_04.01,r425,c010,} - {P_04.01,r430,c010,} - {P_04.01,r455,c010,} - {P_04.01,r460,c010,} - {P_04.01,r520,c010,} + {P_04.01,r590,c010,} + {P_04.01,r609,c010,}{P_04.01,r610,c020,} = {P_04.01,r010,c020,} - {P_04.01,r090,c020,} + {P_04.01,r160,c020,} + {P_04.01,r200,c020,} - {P_04.01,r210,c020,} + {P_04.01,r220,c020,} + {P_04.01,r280,c020,} + {P_04.01,r285,c020,} + {P_04.01,r287,c020,} + {P_04.01,r290,c020,} + {P_04.01,r295,c020,} + {P_04.01,r340,c020,} - {P_04.01,r350,c020,} + {P_04.01,r354,c020,} - {P_04.01,r360,c020,} - {P_04.01,r390,c020,} + {P_04.01,r425,c020,} - {P_04.01,r430,c020,} - {P_04.01,r455,c020,} - {P_04.01,r460,c020,} - {P_04.01,r520,c020,} + {P_04.01,r590,c020,} + {P_04.01,r609,c020,}

Every FP rule, by template

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