1 min readEBA reporting framework 4.2Updated 10 November 2026

Intragroup transactions from other undertakings of the group: capital instruments, to the insurance sector must equal amount at reporting date (EBA rule v22617_m)

A check in the financial conglomerates return (FC), on templates L 00.03, summary template and L 01.00, equity-type transactions, debt and asset transfers.

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

For intragroup transactions from other undertakings of the group: capital instruments, to the insurance sector must equal amount at reporting date.

The template it checks

Summary template (L 00.03)

Row

  • 0020Capital instruments

Column

  • 0080To the insurance sector

Equity-type transactions, debt and asset transfers (L 01.00)

Column

  • 0170Amount at reporting date
Show the rule as writtenShow

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

{L_00.03,r0020,c0080,} = sum({L_01.00,,c0170,})

Every FC rule, by template

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