Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Each of the twelve cells it checks in statement of profit or loss for small and non complex credit institutions must be reported (P 04.02, EBA rule v08932_m)

A warning in the funding plans return (FP), on template P 04.02, statement of profit or loss for small and non complex credit institutions.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Each of the cells it checks in statement of profit or loss for small and non complex credit institutions must be reported.

EBA checks it for four columns: actual current position, planned Year 1 Position, planned Year 2 Position and planned Year 3 Position. And for three rows: interest income, interest expense, and profit or (-) loss for the year. That makes twelve 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: Interest income is reported

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Report a value in this cell. A 0 counts as reported; a cell left out of the file does not.
  3. 03It runs only when your filing indicators mark P 04.02 as reported.
  4. 04This 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 for small and non complex credit institutions (P 04.02)

Rows

  • 010Interest income
  • 090(Interest expense)
  • 670Profit or (-) loss for the year

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}.

not(empty({P_04.02,r010,c030,}))

The next five:

not(empty({P_04.02,r670,c040,}))not(empty({P_04.02,r010,c010,}))not(empty({P_04.02,r010,c020,}))not(empty({P_04.02,r670,c030,}))not(empty({P_04.02,r670,c010,}))

And 6 more, the same formula for the other cells it covers.

Every FP rule, by template

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