Line4

1 min readSwitched off by EBA on 10 June 2026EBA reporting framework 4.2Updated 10 November 2026

Other operating expenses, average value must equal a calculation over twelve cells (EBA rule v90315_m)

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

EBA switched this rule off for filings submitted from 10 June 2026, in a quarterly update to its list of validation rules. It no longer applies, so a failure here does not count, and Line4 Check does not run it.

The rule in plain words

Other operating expenses, average value must equal these twelve worked out:

  • Total losses, expenses, provisions and other financial impacts due to from operational risk events, accounting value, year-2
  • Total losses, expenses, provisions and other financial impacts due to from operational risk events, accounting value, last year
  • Total losses, expenses, provisions and other financial impacts due to from operational risk events, accounting value, year-3
  • Losses from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations, accounting value, year-3
  • Losses from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations, accounting value, last year
  • Losses from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations, accounting value, year-2
  • Other, accounting value, year-2
  • Other, accounting value, last year
  • Other, accounting value, year-3
  • Minus 0.333333 times other operating expenses from members belonging to the same IPS, accounting value, year-3
  • Minus 0.333333 times other operating expenses from members belonging to the same IPS, accounting value, last year
  • Minus 0.333333 times other operating expenses from members belonging to the same IPS, accounting value, year-2

The template it checks

Operational risk - business indicator component (opr BIC) (C 16.02)

Rows

  • 0260(Other operating expenses)
  • 0270(Other operating expenses from members belonging to the same IPS)
  • 0280(Total losses, expenses, provisions and other financial impacts due to from operational risk events)
  • 0290(Losses from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations)
  • 0300(Other)

Columns

  • 0010Accounting Value
  • 0030Accounting Value
  • 0050Accounting Value
  • 0070Average Value
Show the rule as writtenShow

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

{C_16.02,r0260,c0070,} = sum({C_16.02,r0280,c0030,},{C_16.02,r0280,c0050,},{C_16.02,r0280,c0010,}) + sum({C_16.02,r0290,c0010,},{C_16.02,r0290,c0050,},{C_16.02,r0290,c0030,}) + sum({C_16.02,r0300,c0030,},{C_16.02,r0300,c0050,},{C_16.02,r0300,c0010,}) - sum({C_16.02,r0270,c0010,},{C_16.02,r0270,c0050,},{C_16.02,r0270,c0030,}) / 3

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.