Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the ten values it checks in other operating income and expenses can be negative (F 45.03, EBA rule v3989_s)

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

None of the values it checks in other operating income and expenses can be negative.

EBA checks it for two columns: income and expenses. And for five rows: changes in fair value in tangible assets measured using the fair value model, investment property, operating leases other investment property, other, and other operating income and expenses. That makes ten 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: Changes in fair value in tangible assets measured using the fair value model >= 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 45.03 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

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.

What the rule then expects

Changes in fair value in tangible assets measured using the fair value model, 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_45.03,r0010,c0010,} >= 0

The next five:

{F_45.03,r0050,c0010,} >= 0{F_45.03,r0040,c0010,} >= 0{F_45.03,r0040,c0020,} >= 0{F_45.03,r0020,c0020,} >= 0{F_45.03,r0030,c0010,} >= 0

And 4 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.