1 min readEBA reporting framework 4.2Updated 10 November 2026

A check on identification of the counterparty (C 27.00, EBA rule v6304_m)

A check in the large exposures return (COREP LE), on template C 27.00, identification of the counterparty.

Line4 Check does not run this rule yet: its EBA formula needs parts of the XBRL formula language the engine does not cover. Your authority’s own validation still runs it.

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The template it checks

Identification of the counterparty (C 27.00)

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EBA's formula. Cells are written as {template, row, column, sheet}.

if ((not(empty({C_27.00,,c040,})) or not(empty({C_27.00,,c050,})))) then (not(empty({C_27.00,,c021,}))) else True

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