Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Additional tier 1 capital must equal the sum of its twelve parts (EBA rule v0182_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

Additional tier 1 capital must equal these twelve added up:

  • Capital instruments and share premium eligible as AT1 capital
  • Transitional adjustments due to grandfathered AT1 capital instruments
  • Instruments issued by subsidiaries that are given recognition in AT1 capital
  • Transitional adjustments due to additional recognition in AT1 capital of instruments issued by subsidiaries
  • (-) reciprocal cross holdings in AT1 capital
  • (-) AT1 instruments of financial sector entities where the institution does not have a significant investment
  • (-) AT1 instruments of financial sector entities where the institution has a significant investment
  • (-) excess of deduction from T2 items over T2 capital
  • Other transitional adjustments to AT1 capital
  • Excess of deduction from AT1 items over AT1 capital (deducted in CET1)
  • (-) additional deductions of AT1 capital due to Article 3 of Regulation (EU) No 575/2013
  • AT1 capital elements or deductions - other

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.

ADDITIONAL TIER 1 CAPITAL = Capital instruments and share premium eligible as AT1 Capital + Transitional adjustments due to grandfathered AT1 Capital instruments + Instruments issued by subsidiaries that are given recognition in AT1 Capital + Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries + (-) Reciprocal cross holdings in AT1 Capital + (-) AT1 instruments of financial sector entities where the institution does not have a significant investment + (-) AT1 instruments of financial sector entities where the institution has a significant investment + (-) Excess of deduction from T2 items over T2 Capital + Other transitional adjustments to AT1 Capital + Excess of deduction from AT1 items over AT1 Capital (deducted in CET1) + (-) Additional deductions of AT1 Capital due to Article 3 of Regulation (EU) No 575/2013 + AT1 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

  • 0530ADDITIONAL TIER 1 CAPITAL
  • 0540Capital instruments and share premium eligible as AT1 Capital
  • 0660Transitional adjustments due to grandfathered AT1 Capital instruments
  • 0670Instruments issued by subsidiaries that are given recognition in AT1 Capital
  • 0680Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries
  • 0690(-) Reciprocal cross holdings in AT1 Capital
  • 0700(-) AT1 instruments of financial sector entities where the institution does not have a significant investment
  • 0710(-) AT1 instruments of financial sector entities where the institution has a significant investment
  • 0720(-) Excess of deduction from T2 items over T2 Capital
  • 0730Other transitional adjustments to AT1 Capital
  • 0740Excess of deduction from AT1 items over AT1 Capital (deducted in CET1)
  • 0744(-) Additional deductions of AT1 Capital due to Article 3 of Regulation (EU) No 575/2013
  • 0748AT1 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,r0530,c0010,} = {C_01.00,r0540,c0010,} + {C_01.00,r0660,c0010,} + {C_01.00,r0670,c0010,} + {C_01.00,r0680,c0010,} + {C_01.00,r0690,c0010,} + {C_01.00,r0700,c0010,} + {C_01.00,r0710,c0010,} + {C_01.00,r0720,c0010,} + {C_01.00,r0730,c0010,} + {C_01.00,r0740,c0010,} + {C_01.00,r0744,c0010,} + {C_01.00,r0748,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.