Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total must equal the sum of its five parts (EBA rule v22697_m)

A warning in the financial conglomerates return (FC), on template L 08.02, risk concentration – exposure by asset class and rating.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total must equal these five added up:

  • Aaa
  • Aa
  • A
  • Bbb
  • Non investment grade

All the values are in the exposure column (0010) of L 08.02.

EBA checks it on three sheets: national government, international financial organisation and central banks bonds, regional governments, local authorities and public sector entities bonds, and corporate bonds. That makes three checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Exposure: Total, National government, international financial organisation and central banks bonds = AAA, National government, international financial organisation and central banks bonds + AA, National government, international financial organisation and central banks bonds + A, National government, international financial organisation and central banks bonds + BBB, National government, international financial organisation and central banks bonds + Non investment grade, National government, international financial organisation and central banks bonds

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark L 08.02 as reported.
  6. 06This is a warning. It does not stop the filing on its own, but your authority may ask you to explain it.

The cells it reads

Risk concentration – exposure by asset class and rating (L 08.02)

Rows

  • 0010AAA
  • 0020AA
  • 0030A
  • 0040BBB
  • 0050Non investment grade
  • 0060Total

Column

  • 0010Exposure

Sheets

  • 0001National government, international financial organisation and central banks bonds
  • 0002Regional governments, local authorities and public sector entities bonds
  • 0003Corporate bonds

A worked example

The first of its checks, with simple numbers.

Illustrative values
Aaa1,200
Aa800
A450
Bbb300
Non investment grade150
Together2,900
What the rule then expects

Total must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{L_08.02,r0060,c0010,s0001} = sum({L_08.02,r0010,c0010,s0001},{L_08.02,r0020,c0010,s0001},{L_08.02,r0030,c0010,s0001},{L_08.02,r0040,c0010,s0001},{L_08.02,r0050,c0010,s0001})

The next two:

{L_08.02,r0060,c0010,s0002} = sum({L_08.02,r0010,c0010,s0002},{L_08.02,r0020,c0010,s0002},{L_08.02,r0030,c0010,s0002},{L_08.02,r0040,c0010,s0002},{L_08.02,r0050,c0010,s0002}){L_08.02,r0060,c0010,s0003} = sum({L_08.02,r0010,c0010,s0003},{L_08.02,r0020,c0010,s0003},{L_08.02,r0030,c0010,s0003},{L_08.02,r0040,c0010,s0003},{L_08.02,r0050,c0010,s0003})

Every FC rule, by template

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