Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Items that will not to be reclassified to profit or loss must equal the sum of its nine parts (EBA rule v4956_m)

A warning in the financial reporting return (FINREP 9), on template F 03.00, statement of comprehensive income.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Items that will not to be reclassified to profit or loss must equal these nine added up:

  • Tangible assets
  • Intangible assets
  • Actuarial gains (losses) on defined benefit pension plans
  • Non-current assets and disposal groups held for sale
  • Share of other recognised income and expense of entities accounted for using the equity method
  • Fair value changes of equity instruments measured at fair value through other comprehensive income
  • Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net
  • Fair value changes of financial liabilities at fair value through profit or loss that is attributable to changes in their credit risk
  • Income tax relating to items that will not be reclassified

All the values are in the current period column (0010) of F 03.00.

How the Line4 Check report words itShow

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

Items that will not to be reclassified to profit or loss = Tangible assets + Intangible assets + Actuarial gains (losses) on defined benefit pension plans + Non-current assets and disposal groups held for sale + Share of other recognised income and expense of entities accounted for using the equity method + Fair value changes of equity instruments measured at fair value through other comprehensive income + Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net + Fair value changes of financial liabilities at fair value through profit or loss that is attributable to changes in their credit risk + Income tax relating to items that will not be reclassified

What to do if your filing fails it

  1. 01Open the template 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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 03.00 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 comprehensive income (F 03.00)

Rows

  • 0030Items that will not to be reclassified to profit or loss
  • 0040Tangible assets
  • 0050Intangible assets
  • 0060Actuarial gains (losses) on defined benefit pension plans
  • 0070Non-current assets and disposal groups held for sale
  • 0080Share of other recognised income and expense of entities accounted for using the equity method
  • 0081Fair value changes of equity instruments measured at fair value through other comprehensive income
  • 0083Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net
  • 0086Fair value changes of financial liabilities at fair value through profit or loss that is attributable to changes in their credit risk
  • 0090Income tax relating to items that will not be reclassified

Column

  • 0010Current period
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

{F_03.00,r0030,c0010,} = {F_03.00,r0040,c0010,} + {F_03.00,r0050,c0010,} + {F_03.00,r0060,c0010,} + {F_03.00,r0070,c0010,} + {F_03.00,r0080,c0010,} + {F_03.00,r0081,c0010,} + {F_03.00,r0083,c0010,} + {F_03.00,r0086,c0010,} + {F_03.00,r0090,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.