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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Interest from leases cannot be more than interest (EBA rule v7806_m)

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

Interest from leases cannot be more than interest.

EBA checks it for two columns: income and expenses. That makes two 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: of which: interest from leases <= Interest

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  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

  • 0270Interest
  • 0290of which: interest from leases

Columns

  • 0010Income
  • 0020Expenses

A worked example

The first of its checks, with simple numbers.

Illustrative values
interest from leases1,200
What the rule then expects

Interest must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_16.01,r0290,c0010,} <= {F_16.01,r0270,c0010,}

The next one:

{F_16.01,r0290,c0020,} <= {F_16.01,r0270,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.