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1 min readEBA reporting framework 4.2Updated 10 November 2026

Intragroup transactions from other undertakings of the group: derivatives, to the insurance sector must equal carrying amount (EBA rule v22635_m)

A check in the financial conglomerates return (FC), on templates L 00.03, summary template and L 02.00, derivatives.

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.

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The rule in plain words

For intragroup transactions from other undertakings of the group: derivatives, to the insurance sector must equal carrying amount.

The template it checks

Summary template (L 00.03)

Row

  • 0040Derivatives

Column

  • 0080To the insurance sector

Derivatives (L 02.00)

Column

  • 0180Carrying amount
Show the rule as writtenShow

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

{L_00.03,r0040,c0080,} = sum({L_02.00,,c0180,})

Every FC rule, by template

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