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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Interest, leases and dividend component must equal the sum of its two parts (EBA rule v22916_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

Interest, leases and dividend component must equal ILDC related to the individual institution or consolidated group (excluding entities considered by Article 314(3) plus ILDC for entities considered by Article 314(3).

All the values are in the value column (0010) of C 16.01.a.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

Value: Interest, leases and dividend component = ILDC related to the individual institution/consolidated Group (excluding entities considered by Article 314(3) + ILDC for entities considered by Article 314(3)

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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

  • 0030Interest, leases and dividend component
  • 0040ILDC related to the individual institution/consolidated Group (excluding entities considered by Article 314(3)
  • 0050ILDC for entities considered by Article 314(3)

Column

  • 0010Value

A worked example

The first of its checks, with simple numbers.

Illustrative values
ILDC related to the individual institution or consolidated group (excluding entities considered by Article 314(3)1,200
ILDC for entities considered by Article 314(3)800
Together2,000
What the rule then expects

Interest, leases and dividend component must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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. Cells are written as {template, row, column, sheet}.

{C_16.01.a,r0030,c0010,} = {C_16.01.a,r0040,c0010,} + {C_16.01.a,r0050,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.