1 min readEBA reporting framework 4.2Updated 10 November 2026

Total value of individual assets of relevant EU branches of the third-country group, average over past 12 months must equal consolidated assets: average over past 12 months (EBA rule v11335_m)

A check in the investment firms: threshold monitoring return (IFR threshold monitoring), on templates I 10.01, verification of total assets at individual level and group test (CI test 1) and I 10.02, total assets for group test broken down by entity (CI test 2).

Line4 Check does not run this rule yet: its EBA formula needs parts of the XBRL formula language the engine does not cover. Your authority’s own validation still runs it.

The rule in plain words

Total value of individual assets of relevant EU branches of the third-country group, average over past 12 months must equal consolidated assets: average over past 12 months.

The template it checks

Verification of total assets at individual level and group test (CI test 1) (I 10.01)

Row

  • 0070Of which: Total value of individual assets of relevant EU branches of the third-country group

Column

  • 0010Average over past 12 months

Total assets for group test broken down by entity (CI test 2) (I 10.02)

Column

  • 0060Consolidated assets: Average over past 12 months
Show the rule as writtenShow

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

{I_10.01,r0070,c0010,} = sum({I_10.02,,c0060,})

Every IFR threshold monitoring rule, by template

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