Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

(interest expenses (including from leased assets (financial&Operating))) must equal the sum of its three parts (EBA rule v90306_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 16.02, operational risk - business indicator component (opr BIC).

Check your file against this ruleWhat to do if it fails

The rule in plain words

(interest expenses (including from leased assets (financial&Operating))) must equal these three added up:

  • Interest expenses
  • Expenses from operating leased assets other than interest expenses
  • Losses from operating leased assets

EBA checks it for three columns: accounting value (0010), accounting value (0030) and accounting value (0050). 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.

Accounting Value: (Interest expenses (including from leased assets (Financial&Operating))) = (Interest expenses) + (Expenses from operating leased assets other than Interest expenses) + (Losses from operating leased assets)

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 16.02 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 - business indicator component (opr BIC) (C 16.02)

Rows

  • 0070(Interest expenses (including from leased assets (Financial&Operating)))
  • 0080(Interest expenses)
  • 0090(Expenses from operating leased assets other than Interest expenses)
  • 0100(Losses from operating leased assets)

Columns

  • 0010Accounting Value
  • 0030Accounting Value
  • 0050Accounting Value

A worked example

The first of its checks, with simple numbers.

Illustrative values
(interest expenses)1,200
(expenses from operating leased assets other than interest expenses)800
(losses from operating leased assets)450
Together2,450
What the rule then expects

(interest expenses (including from leased assets (financial&Operating))) 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_16.02,r0070,c0030,} = {C_16.02,r0080,c0030,} + {C_16.02,r0090,c0030,} + {C_16.02,r0100,c0030,}

The next two:

{C_16.02,r0070,c0050,} = {C_16.02,r0080,c0050,} + {C_16.02,r0090,c0050,} + {C_16.02,r0100,c0050,}{C_16.02,r0070,c0010,} = {C_16.02,r0080,c0010,} + {C_16.02,r0090,c0010,} + {C_16.02,r0100,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.