1 min readEBA reporting framework 4.2Updated 10 November 2026

Intragroup transactions from the bank sector: guarantees, to the insurance sector must equal value of transaction at reporting date (EBA rule v22641_m)

A check in the financial conglomerates return (FC), on templates L 00.03, summary template and L 03.00, off-balance sheet and contingent liabilities.

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 the bank sector: guarantees, to the insurance sector must equal value of transaction at reporting date.

The template it checks

Summary template (L 00.03)

Row

  • 0050Guarantees

Column

  • 0050To the insurance sector

Off-balance sheet and contingent liabilities (L 03.00)

Column

  • 0160Value of transaction at reporting date
Show the rule as writtenShow

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

{L_00.03,r0050,c0050,} = sum({L_03.00,,c0160,})

Every FC rule, by template

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