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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Expenses cannot be negative (EBA rule v8193_s)

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

Expenses cannot be negative.

EBA checks it for twelve rows, from information technology expenses (0010) to other administrative expenses (0120). That makes twelve 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.

Expenses: Consulting and professional services >= 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 16.08 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: other administrative expenses (F 16.08)

Rows

  • 0010Information Technology expenses
  • 0020IT outsourcing
  • 0030IT expenses other than IT outsourcing 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

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Consulting and professional services, expenses 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_16.08,r0050,c0010,} >= 0

The next five:

{F_16.08,r0060,c0010,} >= 0{F_16.08,r0120,c0010,} >= 0{F_16.08,r0010,c0010,} >= 0{F_16.08,r0080,c0010,} >= 0{F_16.08,r0100,c0010,} >= 0

And 6 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.