Line4

3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Common equity tier 1 capital must equal the sum of its 31 parts (EBA rule v0172_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 01.00, capital adequacy - own funds definition.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Common equity tier 1 capital must equal these 31 added up:

  • Capital instruments and share premium eligible as CET1 capital
  • Retained earnings
  • Accumulated other comprehensive income
  • Other reserves
  • Funds for general banking risk
  • Transitional adjustments due to grandfathered CET1 capital instruments
  • Minority interest given recognition in CET1 capital
  • Transitional adjustments due to additional minority interests
  • Adjustments to CET1 due to prudential filters
  • (-) Goodwill
  • (-) other intangible assets
  • (-) deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities
  • (-) IRB shortfall of credit risk adjustments to expected losses
  • (-)Defined benefit pension fund assets
  • (-) reciprocal cross holdings in CET1 capital
  • (-) excess of deduction from AT1 items over AT1 capital (see 1.2.10)
  • (-) qualifying holdings outside the financial sector which can alternatively be subject to a 1.250% risk weight
  • (-) Securitisation positions which can alternatively be subject to a 1.250% risk weight
  • (-) free deliveries which can alternatively be subject to a 1.250% risk weight
  • (-) positions in a basket for which an institution cannot determine the risk weight under the IRB approach, and can alternatively be subject
  • (-) equity exposures under an internal models approach which can alternatively be subject to a 1.250% risk weight
  • (-) CET1 instruments of financial sector entities where the institution does not have a significant investment
  • (-) deductible deferred tax assets that rely on future profitability and arise from temporary differences
  • (-) CET1 instruments of financial sector entities where the institution has a significant investment
  • (-) amount exceeding the 17.65% threshold
  • (-) Insufficient coverage for non-performing exposures
  • (-) minimum value commitment shortfalls
  • (-) other foreseeable tax charges
  • Other transitional adjustments to CET1 capital
  • (-) additional deductions of CET1 capital due to Article 3 of Regulation (EU) No 575/2013
  • CET1 capital elements or deductions - other
How the Line4 Check report words itShow

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

COMMON EQUITY TIER 1 CAPITAL = Capital instruments and share premium eligible as CET1 Capital + Retained earnings + Accumulated other comprehensive income + Other reserves + Funds for general banking risk + Transitional adjustments due to grandfathered CET1 Capital instruments + Minority interest given recognition in CET1 capital + Transitional adjustments due to additional minority interests + Adjustments to CET1 due to prudential filters + (-) Goodwill + (-) Other intangible assets + (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities + (-) IRB shortfall of credit risk adjustments to expected losses + (-)Defined benefit pension fund assets + (-) Reciprocal cross holdings in CET1 Capital + (-) Excess of deduction from AT1 items over AT1 Capital (see 1.2.10) + (-) Qualifying holdings outside the financial sector which can alternatively be subject to a 1.250% risk weight + (-) Securitisation positions which can alternatively be subject to a 1.250% risk weight + (-) Free deliveries which can alternatively be subject to a 1.250% risk weight + (-) Positions in a basket for which an institution cannot determine the risk weight under the IRB approach, and can alternatively be subject + (-) Equity exposures under an internal models approach which can alternatively be subject to a 1.250% risk weight + (-) CET1 instruments of financial sector entities where the institution does not have a significant investment + (-) Deductible deferred tax assets that rely on future profitability and arise from temporary differences + (-) CET1 instruments of financial sector entities where the institution has a significant investment + (-) Amount exceeding the 17.65% threshold + (-) Insufficient coverage for non-performing exposures + (-) Minimum value commitment shortfalls + (-) Other foreseeable tax charges + Other transitional adjustments to CET1 Capital + (-) Additional deductions of CET1 Capital due to Article 3 of Regulation (EU) No 575/2013 + CET1 capital elements or deductions - other

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 C 01.00 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

Capital adequacy - own funds definition (C 01.00)

Rows

  • 0020COMMON EQUITY TIER 1 CAPITAL
  • 0030Capital instruments and share premium eligible as CET1 Capital
  • 0130Retained earnings
  • 0180Accumulated other comprehensive income
  • 0200Other reserves
  • 0210Funds for general banking risk
  • 0220Transitional adjustments due to grandfathered CET1 Capital instruments
  • 0230Minority interest given recognition in CET1 capital
  • 0240Transitional adjustments due to additional minority interests
  • 0250Adjustments to CET1 due to prudential filters
  • 0300(-) Goodwill
  • 0340(-) Other intangible assets
  • 0370(-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities
  • 0380(-) IRB shortfall of credit risk adjustments to expected losses
  • 0390(-)Defined benefit pension fund assets
  • 0430(-) Reciprocal cross holdings in CET1 Capital
  • 0440(-) Excess of deduction from AT1 items over AT1 Capital (see 1.2.10)
  • 0450(-) Qualifying holdings outside the financial sector which can alternatively be subject to a 1.250% risk weight
  • 0460(-) Securitisation positions which can alternatively be subject to a 1.250% risk weight
  • 0470(-) Free deliveries which can alternatively be subject to a 1.250% risk weight
  • 0471(-) Positions in a basket for which an institution cannot determine the risk weight under the IRB approach, and can alternatively be subject
  • 0472(-) Equity exposures under an internal models approach which can alternatively be subject to a 1.250% risk weight
  • 0480(-) CET1 instruments of financial sector entities where the institution does not have a significant investment
  • 0490(-) Deductible deferred tax assets that rely on future profitability and arise from temporary differences
  • 0500(-) CET1 instruments of financial sector entities where the institution has a significant investment
  • 0510(-) Amount exceeding the 17.65% threshold
  • 0513(-) Insufficient coverage for non-performing exposures
  • 0514(-) Minimum value commitment shortfalls
  • 0515(-) Other foreseeable tax charges
  • 0520Other transitional adjustments to CET1 Capital
  • 0524(-) Additional deductions of CET1 Capital due to Article 3 of Regulation (EU) No 575/2013
  • 0529CET1 capital elements or deductions - other

Column

  • 0010Amount
Show the rule as writtenShow

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

{C_01.00,r0020,c0010,} = {C_01.00,r0030,c0010,} + {C_01.00,r0130,c0010,} + {C_01.00,r0180,c0010,} + {C_01.00,r0200,c0010,} + {C_01.00,r0210,c0010,} + {C_01.00,r0220,c0010,} + {C_01.00,r0230,c0010,} + {C_01.00,r0240,c0010,} + {C_01.00,r0250,c0010,} + {C_01.00,r0300,c0010,} + {C_01.00,r0340,c0010,} + {C_01.00,r0370,c0010,} + {C_01.00,r0380,c0010,} + {C_01.00,r0390,c0010,} + {C_01.00,r0430,c0010,} + {C_01.00,r0440,c0010,} + {C_01.00,r0450,c0010,} + {C_01.00,r0460,c0010,} + {C_01.00,r0470,c0010,} + {C_01.00,r0471,c0010,} + {C_01.00,r0472,c0010,} + {C_01.00,r0480,c0010,} + {C_01.00,r0490,c0010,} + {C_01.00,r0500,c0010,} + {C_01.00,r0510,c0010,} + {C_01.00,r0513,c0010,} + {C_01.00,r0514,c0010,} + {C_01.00,r0515,c0010,} + {C_01.00,r0520,c0010,} + {C_01.00,r0524,c0010,} + {C_01.00,r0529,c0010,}

Every COREP own funds rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.