Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total adjustments must equal the sum of its three parts (EBA rule v1630_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 05.01, capital adequacy - transitional provisions: Summary.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total adjustments must equal these three added up:

  • Grandfathered instruments
  • Minority interests and equivalents
  • Other transitional adjustments

EBA checks it for three columns: adjustments to CET1, adjustments to AT1 and adjustments to T2. That makes three checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Adjustments to CET1: TOTAL ADJUSTMENTS = GRANDFATHERED INSTRUMENTS + MINORITY INTERESTS AND EQUIVALENTS + OTHER TRANSITIONAL ADJUSTMENTS

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 05.01 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

Capital adequacy - transitional provisions: Summary (C 05.01)

Rows

  • 0010TOTAL ADJUSTMENTS
  • 0020GRANDFATHERED INSTRUMENTS
  • 0070MINORITY INTERESTS AND EQUIVALENTS
  • 0100OTHER TRANSITIONAL ADJUSTMENTS

Columns

  • 0010Adjustments to CET1
  • 0020Adjustments to AT1
  • 0030Adjustments to T2

A worked example

The first of its checks, with simple numbers.

Illustrative values
Grandfathered instruments1,200
Minority interests and equivalents800
Other transitional adjustments450
Together2,450
What the rule then expects

Total adjustments 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{C_05.01,r0010,c0010,} = {C_05.01,r0020,c0010,} + {C_05.01,r0070,c0010,} + {C_05.01,r0100,c0010,}

The next two:

{C_05.01,r0010,c0020,} = {C_05.01,r0020,c0020,} + {C_05.01,r0070,c0020,} + {C_05.01,r0100,c0020,}{C_05.01,r0010,c0030,} = {C_05.01,r0020,c0030,} + {C_05.01,r0070,c0030,} + {C_05.01,r0100,c0030,}

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.