Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Fee and commission expenses must equal the sum of its eleven parts (EBA rule v1048_m)

A warning in the financial reporting return (FINREP 9), on template F 22.01, fee and commission income and expenses by activity.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Fee and commission expenses must equal these eleven added up:

  • Securities
  • Clearing and settlement
  • Asset management
  • Custody
  • Payment services
  • Loan servicing activities
  • Loan commitments received
  • Financial guarantees received
  • Externally provided distribution of products
  • Foreign exchange
  • Other fee and commission expenses

All the values are in the current period column (0010) of F 22.01.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

(Fee and commission expenses) = (Securities) + (Clearing and settlement) + (Asset management) + (Custody) + (Payment services) + (Loan servicing activities) + (Loan commitments received) + (Financial guarantees received) + (Externally provided distribution of products) + (Foreign exchange) + (Other fee and commission expenses)

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 22.01 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

Fee and commission income and expenses by activity (F 22.01)

Rows

  • 0230(Fee and commission expenses)
  • 0235(Securities)
  • 0240(Clearing and settlement)
  • 0245(Asset management)
  • 0250(Custody)
  • 0255(Payment services)
  • 0260(Loan servicing activities)
  • 0270(Loan commitments received)
  • 0280(Financial guarantees received)
  • 0281(Externally provided distribution of products)
  • 0282(Foreign exchange)
  • 0290(Other fee and commission expenses)

Column

  • 0010Current period
Show the rule as writtenShow

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

{F_22.01,r0230,c0010,} = {F_22.01,r0235,c0010,} + {F_22.01,r0240,c0010,} + {F_22.01,r0245,c0010,} + {F_22.01,r0250,c0010,} + {F_22.01,r0255,c0010,} + {F_22.01,r0260,c0010,} + {F_22.01,r0270,c0010,} + {F_22.01,r0280,c0010,} + {F_22.01,r0281,c0010,} + {F_22.01,r0282,c0010,} + {F_22.01,r0290,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.