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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total deductions from Common equity Tier 1 must equal the sum of its seven parts (EBA rule v11135_m)

A warning in the investment firms, class 3 return (IFR class 3), on template I 01.01, own funds composition (Class 3 IF).

Check your file against this ruleWhat to do if it fails

The rule in plain words

(-)Total deductions from Common equity Tier 1 must equal these seven added up:

  • (-) losses for the current financial year
  • (-) Goodwill
  • (-) other intangible assets
  • (-) deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities
  • (-) qualifying holding outside the financial sector which exceeds 15% of own funds
  • (-) total qualifying holdings in undertaking other than financial sector entities which exceeds 60% of its own funds
  • (-) other deductions

All the values are in the amount column (0010) of I 01.01.

How the Line4 Check report words itShow

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

(-)Total deductions from Common Equity Tier 1 = (-) Losses for the current financial year + (-) Goodwill + (-) Other intangible assets + (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities + (-) Qualifying holding outside the financial sector which exceeds 15% of own funds + (-) Total qualifying holdings in undertaking other than financial sector entities which exceeds 60% of its own funds + (-) Other deductions

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 I 01.01 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

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

Rows

  • 0140(-)Total deductions from Common Equity Tier 1
  • 0190(-) Losses for the current financial year
  • 0200(-) Goodwill
  • 0210(-) Other intangible assets
  • 0220(-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities
  • 0230(-) Qualifying holding outside the financial sector which exceeds 15% of own funds
  • 0240(-) Total qualifying holdings in undertaking other than financial sector entities which exceeds 60% of its own funds
  • 0285(-) Other deductions

Column

  • 0010Amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
(-) losses for the current financial year1,200
(-) Goodwill800
(-) other intangible assets450
(-) deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities300
(-) qualifying holding outside the financial sector which exceeds 15% of own funds150
(-) total qualifying holdings in undertaking other than financial sector entities which exceeds 60% of its own funds100
(-) other deductions60
Together3,060
What the rule then expects

(-)Total deductions from Common equity Tier 1 must then be 3,060.

3,060Passes
3,160Fails

A file that reports 3,060 passes. One that reports 3,160 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}.

{I_01.01,r0140,c0010,} = {I_01.01,r0190,c0010,} + {I_01.01,r0200,c0010,} + {I_01.01,r0210,c0010,} + {I_01.01,r0220,c0010,} + {I_01.01,r0230,c0010,} + {I_01.01,r0240,c0010,} + {I_01.01,r0285,c0010,}

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.