Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The sum of five columns cannot be more than fee and commission expenses, current period (EBA rule v1376_m)

A warning in the financial reporting return (FINREP 9), on templates F 02.00, statement of profit or loss and F 31.02, related parties: expenses and income generated by transactions with.

Check your file against this ruleWhat to do if it fails

The rule in plain words

These five added up, all for fee and commission expenses cannot be more than fee and commission expenses, current period:

  • Parent and parent entities with joint control or significant influence
  • Subsidiaries and other entities of the same group
  • Other related parties
  • Associates and joint ventures
  • Key management of the instruction or its parent
How the Line4 Check report words itShow

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

F_31.02: Fee and commission expenses, Parent and parent entities with joint control or significant influence + F_31.02: Fee and commission expenses, Subsidiaries and other entities of the same group + F_31.02: Fee and commission expenses, Other related parties + F_31.02: Fee and commission expenses, Associates and joint ventures + F_31.02: Fee and commission expenses, Key management of the instruction or its parent <= F_02.00: (Fee and commission Expenses)

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger 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 F 02.00 and F 31.02 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

Statement of profit or loss (F 02.00)

Row

  • 0210(Fee and commission Expenses)

Column

  • 0010Current period

Related parties: expenses and income generated by transactions with (F 31.02)

Row

  • 0050Fee and commission expenses

Columns

  • 0010Parent and parent entities with joint control or significant influence
  • 0020Subsidiaries and other entities of the same group
  • 0030Associates and joint ventures
  • 0040Key management of the instruction or its parent
  • 0050Other related parties

A worked example

The first of its checks, with simple numbers.

Illustrative values
Fee and commission expenses, parent and parent entities with joint control or significant influence1,200
Fee and commission expenses, subsidiaries and other entities of the same group800
Fee and commission expenses, other related parties450
Fee and commission expenses, associates and joint ventures300
Fee and commission expenses, key management of the instruction or its parent150
Together2,900
What the rule then expects

(fee and commission expenses), current period must then be at least 2,900.

2,900Passes
2,800Fails

A file that reports 2,900 passes. One that reports 2,800 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. Cells are written as {template, row, column, sheet}.

sum({F_31.02,r0050,c0010,},{F_31.02,r0050,c0020,},{F_31.02,r0050,c0050,},{F_31.02,r0050,c0030,},{F_31.02,r0050,c0040,}) <= {F_02.00,r0210,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.