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1 min readEBA reporting framework 4.2Updated 10 November 2026

Intragroup transactions from the insurance sector: other off balance sheet item, to other undertakings of the group must equal value of transaction at reporting date (EBA rule v22648_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.

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The rule in plain words

For intragroup transactions from the insurance sector: other off balance sheet item, to other undertakings of the group must equal value of transaction at reporting date.

The template it checks

Summary template (L 00.03)

Row

  • 0060Other off balance sheet item

Column

  • 0030To other undertakings of the group

Off-balance sheet and contingent liabilities (L 03.00)

Column

  • 0160Value of transaction at reporting date
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EBA's formula. Cells are written as {template, row, column, sheet}.

{L_00.03,r0060,c0030,} = 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.