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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

If adjustments to CET1 is reported, eligible amount without transitional provisions must be reported (EBA rule v4889_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 05.01, capital adequacy - transitional provisions: Summary.

Check your file against this ruleWhat to do if it fails

The rule in plain words

If adjustments to CET1 is reported, eligible amount without transitional provisions must be reported.

EBA checks it for six rows: capital instruments and items that do not qualify as minority interests, transitional recognition in consolidated own funds of minority interests, deferred tax assets that rely on future profitability and do not arise from temporary differences, deferred tax assets that are dependent on future profitability and arise from temporary differences and CET1 instruments of financial sector, deferred tax assets that are dependent on future profitability and arise from temporary differences, and exemption from deduction of equity holdings in insurance companies from CET 1 items. That makes six 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.

If Capital instruments and items that do not qualify as minority interests, Adjustments to CET1 is reported, then Capital instruments and items that do not qualify as minority interests, Eligible amount without transitional provisions is reported

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02The check applies only when its first part holds in your file. When it does, the second part must hold too: fix the second part, or correct the first.
  3. 03It runs only when your filing indicators mark C 05.01 as reported.
  4. 04This 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

Capital adequacy - transitional provisions: Summary (C 05.01)

Rows

  • 0080Capital instruments and items that do not qualify as minority interests
  • 0090Transitional recognition in consolidated own funds of minority interests
  • 0170Deferred tax assets that rely on future profitability and do not arise from temporary differences
  • 0380Deferred tax assets that are dependent on future profitability and arise from temporary differences and CET1 instruments of financial sector
  • 0385Deferred tax assets that are dependent on future profitability and arise from temporary differences
  • 0425Exemption from deduction of Equity Holdings in Insurance Companies from CET 1 Items

Columns

  • 0010Adjustments to CET1
  • 0060Eligible amount without transitional provisions
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}.

if (not(empty({C_05.01,r0080,c0010,}))) then (not(empty({C_05.01,r0080,c0060,}))) else True

The next five:

if (not(empty({C_05.01,r0090,c0010,}))) then (not(empty({C_05.01,r0090,c0060,}))) else Trueif (not(empty({C_05.01,r0380,c0010,}))) then (not(empty({C_05.01,r0380,c0060,}))) else Trueif (not(empty({C_05.01,r0425,c0010,}))) then (not(empty({C_05.01,r0425,c0060,}))) else Trueif (not(empty({C_05.01,r0385,c0010,}))) then (not(empty({C_05.01,r0385,c0060,}))) else Trueif (not(empty({C_05.01,r0170,c0010,}))) then (not(empty({C_05.01,r0170,c0060,}))) else True

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.