Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Combined total annual gross revenue cannot be less than the sum of 16 rows (EBA rule v11162_m)

A warning in the investment firms, class 2 return (IFR class 2), on template I 05.00, level of activity - thresholds review.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Combined total annual gross revenue cannot be less than these 16 added up:

  • Revenue from reception and transmission of orders
  • Revenue from execution of orders
  • Revenue from dealing on own account
  • Revenue from portfolio management
  • Revenue from investment advice
  • Revenue from underwriting of financial instruments or placing on a firm commitment basis
  • Revenue from placing without a firm commitment basis
  • Revenue from operation of an MTF
  • Revenue from operation of an OTF
  • Revenue from safekeeping and administration of financial instruments
  • Revenue from granting credits or loans to investors
  • Revenue from advice to undertakings on capital structure, industrial strategy and related matters and advice and services relating
  • Revenue from foreign exchange services
  • Investment research and financial analysis
  • Revenue from services related to underwriting
  • Investment services and ancillary activities related with the underlying of derivatives

All the values are in the amount column (0010) of I 05.00.

How the Line4 Check report words itShow

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

Combined total annual gross revenue >= Of which: revenue from reception and transmission of orders + Of which: revenue from execution of orders + Of which: revenue from dealing on own account + Of which: revenue from portfolio management + Of which: revenue from investment advice + Of which: revenue from underwriting of financial instruments/placing on a firm commitment basis + Of which: revenue from placing without a firm commitment basis + Of which: revenue from operation of an MTF + Of which: revenue from operation of an OTF + Of which: revenue from safekeeping and administration of financial instruments + Of which: revenue from granting credits or loans to investors + Of which: revenue from advice to undertakings on capital structure, industrial strategy and related matters and advice and services relating + Of which: revenue from foreign exchange services + Of which: investment research and financial analysis + Of which: revenue from services related to underwriting + Of which: investment services and ancillary activities related with the underlying of derivatives

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller than it may be, one of them is wrong: check both before you change either.
  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 I 05.00 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

Level of activity - thresholds review (I 05.00)

Rows

  • 0110Combined total annual gross revenue
  • 0140Of which: revenue from reception and transmission of orders
  • 0150Of which: revenue from execution of orders
  • 0160Of which: revenue from dealing on own account
  • 0170Of which: revenue from portfolio management
  • 0180Of which: revenue from investment advice
  • 0190Of which: revenue from underwriting of financial instruments/placing on a firm commitment basis
  • 0200Of which: revenue from placing without a firm commitment basis
  • 0210Of which: revenue from operation of an MTF
  • 0220Of which: revenue from operation of an OTF
  • 0230Of which: revenue from safekeeping and administration of financial instruments
  • 0240Of which: revenue from granting credits or loans to investors
  • 0250Of which: revenue from advice to undertakings on capital structure, industrial strategy and related matters and advice and services relating
  • 0260Of which: revenue from foreign exchange services
  • 0270Of which: investment research and financial analysis
  • 0280Of which: revenue from services related to underwriting
  • 0290Of which: investment services and ancillary activities related with the underlying of derivatives

Column

  • 0010Amount
Show the rule as writtenShow

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

{I_05.00,r0110,c0010,} >= {I_05.00,r0140,c0010,} + {I_05.00,r0150,c0010,} + {I_05.00,r0160,c0010,} + {I_05.00,r0170,c0010,} + {I_05.00,r0180,c0010,} + {I_05.00,r0190,c0010,} + {I_05.00,r0200,c0010,} + {I_05.00,r0210,c0010,} + {I_05.00,r0220,c0010,} + {I_05.00,r0230,c0010,} + {I_05.00,r0240,c0010,} + {I_05.00,r0250,c0010,} + {I_05.00,r0260,c0010,} + {I_05.00,r0270,c0010,} + {I_05.00,r0280,c0010,} + {I_05.00,r0290,c0010,}

Every IFR class 2 rule, by template

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