Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 25 values it checks in related parties can be negative (F 31.02, EBA rule v3975_s)

A warning in the financial reporting return (FINREP 9), on template 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

None of the values it checks in related parties can be negative.

EBA checks it for five columns: parent and parent entities with joint control or significant influence, subsidiaries and other entities of the same group, associates and joint ventures, key management of the instruction or its parent, and other related parties. And for five rows: interest income, interest expenses, dividend income, fee and commission income, and fee and commission expenses. That makes 25 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.

Parent and parent entities with joint control or significant influence: Fee and commission expenses >= 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 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

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

Rows

  • 0010Interest Income
  • 0020Interest expenses
  • 0030Dividend income
  • 0040Fee and commission income
  • 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.

What the rule then expects

Fee and commission expenses, parent and parent entities with joint control or significant influence 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_31.02,r0050,c0010,} >= 0

The next five:

{F_31.02,r0020,c0040,} >= 0{F_31.02,r0040,c0050,} >= 0{F_31.02,r0030,c0020,} >= 0{F_31.02,r0050,c0020,} >= 0{F_31.02,r0020,c0010,} >= 0

And 19 more, the same formula for the other cells it covers.

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