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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Other administrative expenses must equal the sum of its nine parts (EBA rule v7809_m)

A warning in the financial reporting return (FINREP 9), on template F 16.08, breakdown of selected statement of profit or loss items: other administrative expenses.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Other administrative expenses must equal these nine added up:

  • Taxes and duties (other)
  • Litigation expenses not covered by provisions
  • Advertising, marketing and communication
  • Information technology expenses
  • Expenses related to credit risk
  • Real estate expenses
  • Consulting and professional services
  • Leasing expenses
  • Other admininstrative expenses - rest
How the Line4 Check report words itShow

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

Expenses: OTHER ADMINISTRATIVE EXPENSES = Taxes and duties (other) + Litigation expenses not covered by provisions + Advertising, marketing and communication + Information Technology expenses + Expenses related to credit risk + Real estate expenses + Consulting and professional services + Leasing expenses + Other admininstrative expenses - Rest

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 16.08 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

Breakdown of selected statement of profit or loss items: other administrative expenses (F 16.08)

Rows

  • 0010Information Technology expenses
  • 0040Taxes and duties (other)
  • 0050Consulting and professional services
  • 0060Advertising, marketing and communication
  • 0070Expenses related to credit risk
  • 0080Litigation expenses not covered by provisions
  • 0090Real estate expenses
  • 0100Leasing expenses
  • 0110Other admininstrative expenses - Rest
  • 0120OTHER ADMINISTRATIVE EXPENSES

Column

  • 0010Expenses
Show the rule as writtenShow

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

{F_16.08,r0120,c0010,} = sum({F_16.08,r0040,c0010,},{F_16.08,r0080,c0010,},{F_16.08,r0060,c0010,},{F_16.08,r0010,c0010,},{F_16.08,r0070,c0010,},{F_16.08,r0090,c0010,},{F_16.08,r0050,c0010,},{F_16.08,r0100,c0010,},{F_16.08,r0110,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.