Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Interest must equal the sum of its nine parts (EBA rule v1041_m)

A warning in the financial reporting return (FINREP 9), on template F 16.01, breakdown of selected statement of profit or loss items: interest income and expenses by instrument and counterparty sector(a).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Interest must equal these nine added up:

  • Derivatives - trading
  • Debt securities
  • Loans and advances
  • Other assets
  • Deposits
  • Debt securities issued
  • Other financial liabilities
  • Derivatives - hedge accounting, interest rate risk
  • Other liabilities

EBA checks it for two columns: income and expenses. 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.

Income: Interest = Derivatives - Trading + Debt securities + Loans and advances + Other assets + Deposits + Debt securities issued + Other financial liabilities + Derivatives - Hedge accounting, interest rate risk + Other Liabilities

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 runs only when your filing indicators mark F 16.01 as reported.
  6. 06This 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

Breakdown of selected statement of profit or loss items: interest income and expenses by instrument and counterparty sector(a) (F 16.01)

Rows

  • 0010Derivatives - Trading
  • 0020Debt securities
  • 0080Loans and advances
  • 0150Other assets
  • 0160Deposits
  • 0230Debt securities issued
  • 0240Other financial liabilities
  • 0250Derivatives - Hedge accounting, interest rate risk
  • 0260Other Liabilities
  • 0270Interest

Columns

  • 0010Income
  • 0020Expenses
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_16.01,r0270,c0010,} = {F_16.01,r0010,c0010,} + {F_16.01,r0020,c0010,} + {F_16.01,r0080,c0010,} + {F_16.01,r0150,c0010,} + {F_16.01,r0160,c0010,} + {F_16.01,r0230,c0010,} + {F_16.01,r0240,c0010,} + {F_16.01,r0250,c0010,} + {F_16.01,r0260,c0010,}

The next one:

{F_16.01,r0270,c0020,} = {F_16.01,r0010,c0020,} + {F_16.01,r0020,c0020,} + {F_16.01,r0080,c0020,} + {F_16.01,r0150,c0020,} + {F_16.01,r0160,c0020,} + {F_16.01,r0230,c0020,} + {F_16.01,r0240,c0020,} + {F_16.01,r0250,c0020,} + {F_16.01,r0260,c0020,}

Every FINREP 9 rule, by template

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