Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Instruments that qualified for Article 57, point (ca) and Article 154(8) and (9) of Directive 2006/48/EC, subject to the limit of Article must equal the sum of its three parts (EBA rule v0277_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 05.02, capital adequacy - transitional provisions: grandfathered instruments not constituting State aid.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Instruments that qualified for Article 57, point (ca) and Article 154(8) and (9) of Directive 2006/48/EC, subject to the limit of Article must equal these three added up:

  • Total instruments without a call or an incentive to redeem
  • Grandfathered instruments with a call and incentive to redeem
  • Excess on the limit of CET1 grandfathered instruments

All the values are in the amount of instruments plus related share premium column (0010) of C 05.02.

How the Line4 Check report words itShow

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

Amount of instruments plus related share premium: 2. Instruments that qualified for Article 57, point (ca) and Article 154(8) and (9) of Directive 2006/48/EC, subject to the limit of Article = 2.1 Total instruments without a call or an incentive to redeem + 2.2 Grandfathered instruments with a call and incentive to redeem + 2.3 Excess on the limit of CET1 grandfathered instruments

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 05.02 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 - transitional provisions: grandfathered instruments not constituting State aid (C 05.02)

Rows

  • 00202. Instruments that qualified for Article 57, point (ca) and Article 154(8) and (9) of Directive 2006/48/EC, subject to the limit of Article
  • 00302.1 Total instruments without a call or an incentive to redeem
  • 00402.2 Grandfathered instruments with a call and incentive to redeem
  • 00802.3 Excess on the limit of CET1 grandfathered instruments

Column

  • 0010Amount of instruments plus related share premium

A worked example

The first of its checks, with simple numbers.

Illustrative values
total instruments without a call or an incentive to redeem1,200
grandfathered instruments with a call and incentive to redeem800
excess on the limit of CET1 grandfathered instruments450
Together2,450
What the rule then expects

Instruments that qualified for Article 57, point (ca) and Article 154(8) and (9) of Directive 2006/48/EC, subject to the limit of Article 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_05.02,r0020,c0010,} = {C_05.02,r0030,c0010,} + {C_05.02,r0040,c0010,} + {C_05.02,r0080,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.