Line4

1 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Defined benefit pension fund assets (under common equity tier 1 capital) must equal the sum of its three parts (EBA rule v0180_m)

A blocking check 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

(-)Defined benefit pension fund assets (under common equity tier 1 capital) must equal these three added up:

  • (-)Defined benefit pension fund assets (under (-)Defined benefit pension fund assets)
  • Deferred tax liabilities associated to defined benefit pension fund assets
  • Defined benefit pension fund assets which the institution has an unrestricted ability to use

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.

COMMON EQUITY TIER 1 CAPITAL, (-)Defined benefit pension fund assets = (-)Defined benefit pension fund assets, (-)Defined benefit pension fund assets + Deferred tax liabilities associated to defined benefit pension fund assets + Defined benefit pension fund assets which the institution has an unrestricted ability to use

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 blocking check. A filing that fails it is normally rejected, so fix it before you submit.

The cells it reads

Capital adequacy - own funds definition (C 01.00)

Rows

  • 0390(-)Defined benefit pension fund assets
  • 0400(-)Defined benefit pension fund assets
  • 0410Deferred tax liabilities associated to defined benefit pension fund assets
  • 0420Defined benefit pension fund assets which the institution has an unrestricted ability to use

Column

  • 0010Amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
(-)Defined benefit pension fund assets (under (-)Defined benefit pension fund assets)1,200
Deferred tax liabilities associated to defined benefit pension fund assets800
Defined benefit pension fund assets which the institution has an unrestricted ability to use450
Together2,450
What the rule then expects

(-)Defined benefit pension fund assets (under common equity tier 1 capital) must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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,r0390,c0010,} = {C_01.00,r0400,c0010,} + {C_01.00,r0410,c0010,} + {C_01.00,r0420,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.