Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total assets must equal the sum of its five parts (EBA rule v90307_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

Total assets must equal these five added up:

  • Cash balances at central banks and other demand deposits
  • Debt securities
  • Loans and advances
  • Derivatives
  • Assets subject to leases

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: Total assets = Cash balances at central banks and other demand deposits + Debt securities + Loans and advances + Derivatives + Assets subject to leases

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

  • 0120Total assets
  • 0130Cash balances at central banks and other demand deposits
  • 0140Debt securities
  • 0150Loans and advances
  • 0160Derivatives
  • 0190Assets subject to leases

Columns

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

A worked example

The first of its checks, with simple numbers.

Illustrative values
Cash balances at central banks and other demand deposits1,200
Debt securities800
Loans and advances450
Derivatives300
Assets subject to leases150
Together2,900
What the rule then expects

Total assets must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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,r0120,c0010,} = {C_16.02,r0130,c0010,} + {C_16.02,r0140,c0010,} + {C_16.02,r0150,c0010,} + {C_16.02,r0160,c0010,} + {C_16.02,r0190,c0010,}

The next two:

{C_16.02,r0120,c0050,} = {C_16.02,r0130,c0050,} + {C_16.02,r0140,c0050,} + {C_16.02,r0150,c0050,} + {C_16.02,r0160,c0050,} + {C_16.02,r0190,c0050,}{C_16.02,r0120,c0030,} = {C_16.02,r0130,c0030,} + {C_16.02,r0140,c0030,} + {C_16.02,r0150,c0030,} + {C_16.02,r0160,c0030,} + {C_16.02,r0190,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.