Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Other assets and liabilities other than off-balance sheet items and derivatives plus off-balance sheet items plus derivatives must equal the sum of 34 rows (EBA rule v4907_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 22.00, market risk: standardised approaches for foreign exchange risk.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Add up these three:

  • Other assets and liabilities other than off-balance sheet items and derivatives
  • Off-balance sheet items
  • Derivatives

The result must equal these 34 added up:

  • Bulgarian Lev
  • Lek
  • Forint
  • Egyptian Pound
  • Euro
  • Yen
  • Czech Koruna
  • Canadian Dollar
  • Pound Sterling
  • Brazilian Real
  • Argentine Peso
  • Australian Dollar
  • Danish Krone
  • Denar
  • New Zealand Dollar
  • Russian Ruble
  • US Dollar
  • Romanian Leu
  • Won
  • Serbian Dinar
  • Yuan Renminbi
  • Norwegian Krone
  • Swedish Krona
  • Hong Kong Dollar
  • Singapore Dollar
  • New Taiwan Dollar
  • Lithuanian Litas
  • Zloty
  • Hryvnia
  • Turkish Lira
  • Mexican Peso
  • Swiss Franc
  • Iceland Krona
  • Other

EBA checks it for two columns: long and short. That makes two 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.

Long: Other assets and liabilities other than off-balance sheet items and derivatives + Off-balance sheet items + Derivatives = Bulgarian Lev + Lek + Forint + Egyptian Pound + Euro + Yen + Czech Koruna + Canadian Dollar + Pound Sterling + Brazilian Real + Argentine Peso + Australian Dollar + Danish Krone + Denar + New Zealand Dollar + Russian Ruble + US Dollar + Romanian Leu + Won + Serbian Dinar + Yuan Renminbi + Norwegian Krone + Swedish Krona + Hong Kong Dollar + Singapore Dollar + New Taiwan Dollar + Lithuanian Litas + Zloty + Hryvnia + Turkish Lira + Mexican Peso + Swiss Franc + Iceland Krona + Other

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark C 22.00 as reported.
  5. 05This 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

Market risk: standardised approaches for foreign exchange risk (C 22.00)

Rows

  • 0100Other assets and liabilities other than off-balance sheet items and derivatives
  • 0110Off-balance sheet items
  • 0120Derivatives
  • 0130Euro
  • 0140Lek
  • 0150Argentine Peso
  • 0160Australian Dollar
  • 0170Brazilian Real
  • 0180Bulgarian Lev
  • 0190Canadian Dollar
  • 0200Czech Koruna
  • 0210Danish Krone
  • 0220Egyptian Pound
  • 0230Pound Sterling
  • 0240Forint
  • 0250Yen
  • 0270Lithuanian Litas
  • 0280Denar
  • 0290Mexican Peso
  • 0300Zloty
  • 0310Romanian Leu
  • 0320Russian Ruble
  • 0330Serbian Dinar
  • 0340Swedish Krona
  • 0350Swiss Franc
  • 0360Turkish Lira
  • 0370Hryvnia
  • 0380US Dollar
  • 0390Iceland Krona
  • 0400Norwegian Krone
  • 0410Hong Kong Dollar
  • 0420New Taiwan Dollar
  • 0430New Zealand Dollar
  • 0440Singapore Dollar
  • 0450Won
  • 0460Yuan Renminbi
  • 0470Other

Columns

  • 0020Long
  • 0030Short
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_22.00,r0100,c0020,} + {C_22.00,r0110,c0020,} + {C_22.00,r0120,c0020,} = sum({C_22.00,r0180,c0020,},{C_22.00,r0140,c0020,},{C_22.00,r0240,c0020,},{C_22.00,r0220,c0020,},{C_22.00,r0130,c0020,},{C_22.00,r0250,c0020,},{C_22.00,r0200,c0020,},{C_22.00,r0190,c0020,},{C_22.00,r0230,c0020,},{C_22.00,r0170,c0020,},{C_22.00,r0150,c0020,},{C_22.00,r0160,c0020,},{C_22.00,r0210,c0020,}) + sum({C_22.00,r0280,c0020,},{C_22.00,r0430,c0020,},{C_22.00,r0320,c0020,},{C_22.00,r0380,c0020,},{C_22.00,r0310,c0020,},{C_22.00,r0450,c0020,},{C_22.00,r0330,c0020,},{C_22.00,r0460,c0020,},{C_22.00,r0400,c0020,},{C_22.00,r0340,c0020,},{C_22.00,r0410,c0020,},{C_22.00,r0440,c0020,},{C_22.00,r0420,c0020,},{C_22.00,r0270,c0020,},{C_22.00,r0300,c0020,},{C_22.00,r0370,c0020,},{C_22.00,r0360,c0020,},{C_22.00,r0290,c0020,},{C_22.00,r0350,c0020,},{C_22.00,r0390,c0020,},{C_22.00,r0470,c0020,})

The next one:

{C_22.00,r0100,c0030,} + {C_22.00,r0110,c0030,} + {C_22.00,r0120,c0030,} = sum({C_22.00,r0210,c0030,},{C_22.00,r0180,c0030,},{C_22.00,r0220,c0030,},{C_22.00,r0230,c0030,},{C_22.00,r0160,c0030,},{C_22.00,r0200,c0030,},{C_22.00,r0240,c0030,},{C_22.00,r0130,c0030,},{C_22.00,r0250,c0030,},{C_22.00,r0140,c0030,},{C_22.00,r0150,c0030,},{C_22.00,r0190,c0030,},{C_22.00,r0170,c0030,}) + sum({C_22.00,r0450,c0030,},{C_22.00,r0470,c0030,},{C_22.00,r0320,c0030,},{C_22.00,r0440,c0030,},{C_22.00,r0390,c0030,},{C_22.00,r0350,c0030,},{C_22.00,r0360,c0030,},{C_22.00,r0290,c0030,},{C_22.00,r0340,c0030,},{C_22.00,r0270,c0030,},{C_22.00,r0420,c0030,},{C_22.00,r0380,c0030,},{C_22.00,r0460,c0030,},{C_22.00,r0370,c0030,},{C_22.00,r0300,c0030,},{C_22.00,r0400,c0030,},{C_22.00,r0310,c0030,},{C_22.00,r0330,c0030,},{C_22.00,r0280,c0030,},{C_22.00,r0410,c0030,},{C_22.00,r0430,c0030,})

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.