1 min readEBA reporting framework 4.2Updated 10 November 2026

C- insurance or reinsurance transactions, to the banking sector must equal net receivables (EBA rule v22655_m)

A check in the financial conglomerates return (FC), on templates L 00.03, summary template and L 04.00, insurance-reinsurance.

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

C- insurance or reinsurance transactions, to the banking sector must equal net receivables.

The template it checks

Summary template (L 00.03)

Row

  • 0068C- Insurance/reinsurance transactions

Column

  • 0010To the banking sector

Insurance-reinsurance (L 04.00)

Column

  • 0160Net receivables
Show the rule as writtenShow

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

{L_00.03,r0068,c0010,} = sum({L_04.00,,c0160,})

Every FC rule, by template

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