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 20.03, EBA rule v0980_m)

A warning in the financial reporting return (FINREP 9), on template F 20.03, geographical breakdown of main income statement items by location of the activities.

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 expenses
  • Minus expenses on share capital repayable on demand
  • 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 non-trading financial assets mandatorily at fair value through profit or loss
  • Gains or (-) losses on trading financial assets and liabilities, 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 (increases or (-) decreases of the fund for general banking risks, net)
  • Minus (provisions or (-) reversal of provisions)
  • 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 in subsidiaries, joint ventures and associates
  • Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations

EBA checks it for two columns: domestic activities and non-domestic activities. That makes two 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.

Non-domestic activities: Profit or (-) loss before tax from continuing operations = Interest income - (Interest expenses) - (Expenses on share capital repayable on demand) + 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 non-trading financial assets mandatorily at fair value through profit or loss + Gains or (-) losses on trading financial assets and liabilities, 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 - (Increases or (-) decreases of the fund for general banking risks, net) - (Provisions or (-) reversal of provisions) - (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 in subsidiaries, joint ventures and associates + 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 20.03 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

Geographical breakdown of main income statement items by location of the activities (F 20.03)

Rows

  • 0010Interest income
  • 0020(Interest expenses)
  • 0030(Expenses on share capital repayable on demand)
  • 0040Dividend income
  • 0050Fee and commission income
  • 0060(Fee and commission expenses)
  • 0070Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net
  • 0080Gains or (-) losses on financial assets and liabilities held for trading, net
  • 0083Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss
  • 0085Gains or (-) losses on trading financial assets and liabilities, net
  • 0090Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
  • 0095Gains or (-) losses on non-trading financial assets and liabilities, net
  • 0100Gains or (-) losses from hedge accounting, net
  • 0110Exchange differences [gain or (-) loss], net
  • 0120Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net
  • 0130Gains or (-) losses on derecognition of non financial assets other than held for sale, net
  • 0140Other operating income
  • 0150(Other operating expenses)
  • 0160(Administrative expenses)
  • 0165(Cash contributions to resolution funds and deposit guarantee schemes)
  • 0170(Depreciation)
  • 0171Modification gains or (-) losses, net
  • 0175(Increases or (-) decreases of the fund for general banking risks, net)
  • 0180(Provisions or (-) reversal of provisions)
  • 0190(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
  • 0200(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)
  • 0210(Impairment or (-) reversal of impairment on non-financial assets)
  • 0220Negative goodwill recognised in profit or loss
  • 0230Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates
  • 0240Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations
  • 0250Profit or (-) loss before tax from continuing operations

Columns

  • 0010Domestic activities
  • 0020Non-domestic activities
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}.

{F_20.03,r0250,c0020,} = {F_20.03,r0010,c0020,} - {F_20.03,r0020,c0020,} - {F_20.03,r0030,c0020,} + {F_20.03,r0040,c0020,} + {F_20.03,r0050,c0020,} - {F_20.03,r0060,c0020,} + {F_20.03,r0070,c0020,} + {F_20.03,r0080,c0020,} + {F_20.03,r0083,c0020,} + {F_20.03,r0085,c0020,} + {F_20.03,r0090,c0020,} + {F_20.03,r0095,c0020,} + {F_20.03,r0100,c0020,} + {F_20.03,r0110,c0020,} + {F_20.03,r0120,c0020,} + {F_20.03,r0130,c0020,} + {F_20.03,r0140,c0020,} - {F_20.03,r0150,c0020,} - {F_20.03,r0160,c0020,} - {F_20.03,r0165,c0020,} - {F_20.03,r0170,c0020,} + {F_20.03,r0171,c0020,} - {F_20.03,r0175,c0020,} - {F_20.03,r0180,c0020,} - {F_20.03,r0190,c0020,} - {F_20.03,r0200,c0020,} - {F_20.03,r0210,c0020,} + {F_20.03,r0220,c0020,} + {F_20.03,r0230,c0020,} + {F_20.03,r0240,c0020,}

The next one:

{F_20.03,r0250,c0010,} = {F_20.03,r0010,c0010,} - {F_20.03,r0020,c0010,} - {F_20.03,r0030,c0010,} + {F_20.03,r0040,c0010,} + {F_20.03,r0050,c0010,} - {F_20.03,r0060,c0010,} + {F_20.03,r0070,c0010,} + {F_20.03,r0080,c0010,} + {F_20.03,r0083,c0010,} + {F_20.03,r0085,c0010,} + {F_20.03,r0090,c0010,} + {F_20.03,r0095,c0010,} + {F_20.03,r0100,c0010,} + {F_20.03,r0110,c0010,} + {F_20.03,r0120,c0010,} + {F_20.03,r0130,c0010,} + {F_20.03,r0140,c0010,} - {F_20.03,r0150,c0010,} - {F_20.03,r0160,c0010,} - {F_20.03,r0165,c0010,} - {F_20.03,r0170,c0010,} + {F_20.03,r0171,c0010,} - {F_20.03,r0175,c0010,} - {F_20.03,r0180,c0010,} - {F_20.03,r0190,c0010,} - {F_20.03,r0200,c0010,} - {F_20.03,r0210,c0010,} + {F_20.03,r0220,c0010,} + {F_20.03,r0230,c0010,} + {F_20.03,r0240,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.