Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Profit or loss for the year must equal the sum of its two parts (EBA rule v903647_h)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

Profit or (-) loss for the year must equal attributable to owners of the parent plus attributable to minority interest [non-controlling interests].

All the values are in the current period column (0010) of F 02.00.

How the Line4 Check report words itShow

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

Profit or (-) loss for the year = Attributable to owners of the parent + Attributable to minority interest [non-controlling interests]

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 02.00 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 profit or loss (F 02.00)

Rows

  • 0670Profit or (-) loss for the year
  • 0680Attributable to minority interest [non-controlling interests]
  • 0690Attributable to owners of the parent

Column

  • 0010Current period

A worked example

The first of its checks, with simple numbers.

Illustrative values
Attributable to owners of the parent1,200
Attributable to minority interest [non-controlling interests]800
Together2,000
What the rule then expects

Profit or (-) loss for the year must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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. Cells are written as {template, row, column, sheet}.

{F_02.00,r0670,c0010,} = {F_02.00,r0690,c0010,} + {F_02.00,r0680,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.