Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Equity-type transactions, debt, asset transfer and derivatives must equal the sum of its four parts (EBA rule v22598_m)

A warning in the financial conglomerates return (FC), on template L 00.03, summary template.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Equity-type transactions, debt, asset transfer and derivatives must equal these four added up:

  • Debt instruments
  • Capital instruments
  • Other asset transfers
  • Derivatives

EBA checks it for nine columns, from to the banking sector (0010) to to other undertakings of the group (0090). That makes nine 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.

To other undertakings of the group: A - Equity-type transactions, debt, asset transfer and derivatives = Debt instruments + Capital instruments + Other asset transfers + Derivatives

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 L 00.03 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

Summary template (L 00.03)

Rows

  • 0009A - Equity-type transactions, debt, asset transfer and derivatives
  • 0010Debt instruments
  • 0020Capital instruments
  • 0030Other asset transfers
  • 0040Derivatives

Columns

  • 0010To the banking sector
  • 0020To the insurance sector
  • 0030To other undertakings of the group
  • 0040To the banking sector
  • 0050To the insurance sector
  • 0060To other undertakings of the group
  • 0070To the banking sector
  • 0080To the insurance sector
  • 0090To other undertakings of the group

A worked example

The first of its checks, with simple numbers.

Illustrative values
Debt instruments1,200
Capital instruments800
Other asset transfers450
Derivatives300
Together2,750
What the rule then expects

Equity-type transactions, debt, asset transfer and derivatives must then be 2,750.

2,750Passes
2,850Fails

A file that reports 2,750 passes. One that reports 2,850 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}.

{L_00.03,r0009,c0030,} = {L_00.03,r0010,c0030,} + {L_00.03,r0020,c0030,} + {L_00.03,r0030,c0030,} + {L_00.03,r0040,c0030,}

The next five:

{L_00.03,r0009,c0050,} = {L_00.03,r0010,c0050,} + {L_00.03,r0020,c0050,} + {L_00.03,r0030,c0050,} + {L_00.03,r0040,c0050,}{L_00.03,r0009,c0080,} = {L_00.03,r0010,c0080,} + {L_00.03,r0020,c0080,} + {L_00.03,r0030,c0080,} + {L_00.03,r0040,c0080,}{L_00.03,r0009,c0060,} = {L_00.03,r0010,c0060,} + {L_00.03,r0020,c0060,} + {L_00.03,r0030,c0060,} + {L_00.03,r0040,c0060,}{L_00.03,r0009,c0040,} = {L_00.03,r0010,c0040,} + {L_00.03,r0020,c0040,} + {L_00.03,r0030,c0040,} + {L_00.03,r0040,c0040,}{L_00.03,r0009,c0010,} = {L_00.03,r0010,c0010,} + {L_00.03,r0020,c0010,} + {L_00.03,r0030,c0010,} + {L_00.03,r0040,c0010,}

And 3 more, the same formula for the other cells it covers.

Every FC rule, by template

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