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1 min readEBA reporting framework 4.2Updated 10 November 2026

Intragroup transactions from the insurance sector: dividends, to the banking sector must equal amount (EBA rule v22685_m)

A check in the financial conglomerates return (FC), on templates L 00.03, summary template and L 05.00, p&l.

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.

Check your file against this rule

The rule in plain words

For intragroup transactions from the insurance sector: dividends, to the banking sector must equal amount.

The template it checks

Summary template (L 00.03)

Row

  • 0100Dividends

Column

  • 0010To the banking sector

P&l (L 05.00)

Column

  • 0140Amount
Show the rule as writtenShow

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

{L_00.03,r0100,c0010,} = sum({L_05.00,,c0140,})

Every FC rule, by template

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