Line4

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

Fee and commission expenses component, average value must equal a calculation over six cells (EBA rule v90317_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

Fee and commission expenses component, average value must equal these six worked out:

  • Fee and commission expenses, accounting value, year-2
  • Fee and commission expenses, accounting value, last year
  • Fee and commission expenses, accounting value, year-3
  • Minus 0.333333 times of which: from members belonging to the same IPS, accounting value, year-3
  • Minus 0.333333 times of which: from members belonging to the same IPS, accounting value, last year
  • Minus 0.333333 times of which: 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

  • 0340(Fee and commission expenses component)
  • 0350(Fee and commission expenses)
  • 0360(of which: from members belonging to the same IPS)

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,r0340,c0070,} = sum({C_16.02,r0350,c0030,},{C_16.02,r0350,c0050,},{C_16.02,r0350,c0010,}) - sum({C_16.02,r0360,c0010,},{C_16.02,r0360,c0050,},{C_16.02,r0360,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.