Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Business indicator must equal the sum of its three parts (EBA rule v22915_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 16.01.a, operational risk - own funds requirements (opr of).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Business indicator must equal these three added up:

  • Interest, leases and dividend component
  • Services component
  • Financial component

EBA checks it for three columns: value, adjustments due to merge or acquisition of entities or activities, and adjustments due to disposal of entities or activities. 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.

(Adjustments due to disposal of entities or activities): Business indicator = Interest, leases and dividend component + Services component + Financial component

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 C 16.01 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

Operational risk - own funds requirements (opr of) (C 16.01.a)

Rows

  • 0020Business indicator
  • 0030Interest, leases and dividend component
  • 0060Services component
  • 0070Financial component

Columns

  • 0010Value
  • 0020of which: adjustments due to merge/acquisition of entities or activities
  • 0030(Adjustments due to disposal of entities or activities)

A worked example

The first of its checks, with simple numbers.

Illustrative values
Interest, leases and dividend component1,200
Services component800
Financial component450
Together2,450
What the rule then expects

Business indicator must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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}.

{C_16.01.a,r0020,c0030,} = {C_16.01.a,r0030,c0030,} + {C_16.01.a,r0060,c0030,} + {C_16.01.a,r0070,c0030,}

The next two:

{C_16.01.a,r0020,c0020,} = {C_16.01.a,r0030,c0020,} + {C_16.01.a,r0060,c0020,} + {C_16.01.a,r0070,c0020,}{C_16.01.a,r0020,c0010,} = {C_16.01.a,r0030,c0010,} + {C_16.01.a,r0060,c0010,} + {C_16.01.a,r0070,c0010,}

Every COREP own funds rule, by template

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