Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Surplus or Deficit of Tier 1 capital must equal tier 1 capital minus total own funds requirement times 0.75 (EBA rule v11123_m)

A warning in the investment firms, class 3 return (IFR class 3), on templates I 01.01, own funds composition (Class 3 IF), I 02.03, own funds requirements (Class 3 IF) and I 02.04, capital ratios (Class 3 IF).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Surplus or Deficit of Tier 1 capital must equal tier 1 capital minus total own funds requirement times 0.75.

All the values are in the amount column (0010).

How the Line4 Check report words itShow

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

I_02.04: Surplus(+)/Deficit(-) of Tier 1 Capital = I_01.01: Tier 1 Capital - I_02.03: Total own funds requirement × 0.75

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark I 01.01, I 02.04 and I 02.03 as reported.
  5. 05This 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

Own funds composition (Class 3 IF) (I 01.01)

Row

  • 0020Tier 1 Capital

Column

  • 0010Amount

Own funds requirements (Class 3 IF) (I 02.03)

Row

  • 0130Total own funds requirement

Column

  • 0010Amount

Capital ratios (Class 3 IF) (I 02.04)

Row

  • 0040Surplus(+)/Deficit(-) of Tier 1 Capital

Column

  • 0010Amount
Show the rule as writtenShow

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

{I_02.04,r0040,c0010,} = {I_01.01,r0020,c0010,} - ({I_02.03,r0130,c0010,} * 0.75)

Every IFR class 3 rule, by template

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