Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Profit or loss eligible must equal the sum of its two parts (EBA rule v0176_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

Profit or loss eligible must equal profit or loss attributable to owners of the parent plus (-) Part of interim or year-end profit not eligible.

All the values are in the amount column (0010) of C 01.00.

How the Line4 Check report words itShow

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

Profit or loss eligible = Profit or loss attributable to owners of the parent + (-) Part of interim or year-end profit not eligible

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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

  • 0150Profit or loss eligible
  • 0160Profit or loss attributable to owners of the parent
  • 0170(-) Part of interim or year-end profit not eligible

Column

  • 0010Amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
Profit or loss attributable to owners of the parent1,200
(-) Part of interim or year-end profit not eligible800
Together2,000
What the rule then expects

Profit or loss eligible 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}.

{C_01.00,r0150,c0010,} = {C_01.00,r0160,c0010,} + {C_01.00,r0170,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.