Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Other operating income and expenses must equal the sum of its four parts (EBA rule v1140_m)

A warning in the financial reporting return (FINREP 9), on template F 45.03, other operating income and expenses.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Other operating income and expenses must equal these four added up:

  • Changes in fair value in tangible assets measured using the fair value model
  • Investment property
  • Operating leases other investment property
  • Other

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: Other operating income and expenses = Changes in fair value in tangible assets measured using the fair value model + Investment property + Operating leases other investment property + Other

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 45.03 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

Other operating income and expenses (F 45.03)

Rows

  • 0010Changes in fair value in tangible assets measured using the fair value model
  • 0020Investment property
  • 0030Operating leases other investment property
  • 0040Other
  • 0050Other operating income and expenses

Columns

  • 0010Income
  • 0020Expenses

A worked example

The first of its checks, with simple numbers.

Illustrative values
Changes in fair value in tangible assets measured using the fair value model1,200
Investment property800
Operating leases other investment property450
Other300
Together2,750
What the rule then expects

Other operating income and expenses must then be 2,750.

2,750Passes
2,850Fails

A file that reports 2,750 passes. One that reports 2,850 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

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_45.03,r0050,c0010,} = {F_45.03,r0010,c0010,} + {F_45.03,r0020,c0010,} + {F_45.03,r0030,c0010,} + {F_45.03,r0040,c0010,}

The next one:

{F_45.03,r0050,c0020,} = {F_45.03,r0010,c0020,} + {F_45.03,r0020,c0020,} + {F_45.03,r0030,c0020,} + {F_45.03,r0040,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.