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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Interest expense on assets, current period must equal the sum of its three parts (EBA rule v4720_m)

A warning in the financial reporting return (FINREP 9), on templates F 02.00, statement of profit or loss and 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

Interest expense on assets, current period must equal these three added up:

  • Debt securities, expenses
  • Loans and advances, expenses
  • Other assets, expenses
How the Line4 Check report words itShow

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

F_02.00: (Interest expense on assets) = F_16.01: Debt securities, Expenses + F_16.01: Loans and advances, Expenses + F_16.01: Other assets, Expenses

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 02.00 and F 16.01 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

Statement of profit or loss (F 02.00)

Row

  • 0145(Interest expense on assets)

Column

  • 0010Current period

Breakdown of selected statement of profit or loss items: interest income and expenses by instrument and counterparty sector(a) (F 16.01)

Rows

  • 0020Debt securities
  • 0080Loans and advances
  • 0150Other assets

Column

  • 0020Expenses

A worked example

The first of its checks, with simple numbers.

Illustrative values
Debt securities, expenses1,200
Loans and advances, expenses800
Other assets, expenses450
Together2,450
What the rule then expects

(interest expense on assets), current period must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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}.

{F_02.00,r0145,c0010,} = {F_16.01,r0020,c0020,} + {F_16.01,r0080,c0020,} + {F_16.01,r0150,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.