Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 64 values it checks in breakdown of selected statement of profit or loss items can be negative (F 16.01, EBA rule v23157_s)

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

None of the values it checks in breakdown of selected statement of profit or loss items can be negative.

EBA checks it for two columns: income and expenses. And for 32 rows, from derivatives - trading (0010) to interest from leases (0290). That makes 64 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 financial corporations >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark F 16.01 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

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
  • 0015of which: interest income from derivatives in economic hedges
  • 0020Debt securities
  • 0030Central banks
  • 0040General governments
  • 0050Credit institutions
  • 0060Other financial corporations
  • 0070Non-financial corporations
  • 0080Loans and advances
  • 0090Central banks
  • 0100General governments
  • 0110Credit institutions
  • 0120Other financial corporations
  • 0130Non-financial corporations
  • 0140Households
  • 0141of which: lending for house purchase
  • 0142of which: credit for consumption
  • 0150Other assets
  • 0160Deposits
  • 0170Central banks
  • 0180General governments
  • 0190Credit institutions
  • 0200Other financial corporations
  • 0210Non-financial corporations
  • 0220Households
  • 0230Debt securities issued
  • 0240Other financial liabilities
  • 0250Derivatives - Hedge accounting, interest rate risk
  • 0260Other Liabilities
  • 0270Interest
  • 0280of which: interest-income on credit impaired financial assets
  • 0290of which: interest from leases

Columns

  • 0010Income
  • 0020Expenses

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Other financial corporations, income must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

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,r0060,c0010,} >= 0

The next five:

{F_16.01,r0170,c0010,} >= 0{F_16.01,r0140,c0020,} >= 0{F_16.01,r0240,c0020,} >= 0{F_16.01,r0090,c0020,} >= 0{F_16.01,r0170,c0020,} >= 0

And 58 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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