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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A conditional check across operational risk (C 16.01.b, C 16.02, EBA rule v90319_m)

A warning in the own funds and capital requirements return (COREP own funds), on templates C 16.01.b, operational risk - own funds requirements (opr of) (cont.) and 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

If approach used for calculating FC, value is Accounting approach, banking book component, average value must equal the absolute value of net profit or (-)loss applicable to banking book, accounting value, year-3 plus the absolute value of net profit or (-)loss applicable to banking book, accounting value, year-2 plus the absolute value of net profit or (-)loss applicable to banking book, accounting value, last year divided by 3; otherwise banking book component, average value must equal the absolute value of net profit or (-)loss applicable to banking book, value - prudential Boundary approach, year-3 plus the absolute value of net profit or (-)loss applicable to banking book, value - prudential Boundary approach, year-2 plus the absolute value of net profit or (-)loss applicable to banking book, value - prudential Boundary approach, last year divided by 3.

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

If C_16.01.B: Approach used for calculating FC is Accounting approach, then C_16.02: Banking book component, Average Value = (the absolute value of C_16.02: Net profit or (-)loss applicable to banking book, YEAR-3, accounting Value + the absolute value of C_16.02: Net profit or (-)loss applicable to banking book, YEAR-2, accounting Value + the absolute value of C_16.02: Net profit or (-)loss applicable to banking book, LAST YEAR, accounting Value) / 3, otherwise C_16.02: Banking book component, Average Value = (the absolute value of C_16.02: Net profit or (-)loss applicable to banking book, YEAR-3, value - Prudential Boundary Approach + the absolute value of C_16.02: Net profit or (-)loss applicable to banking book, YEAR-2, value - Prudential Boundary Approach + the absolute value of C_16.02: Net profit or (-)loss applicable to banking book, LAST YEAR, value - Prudential Boundary Approach) / 3

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02The check applies only when its first part holds in your file. When it does, the second part must hold too: fix the second part, or correct the first.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark C 16.01 and C 16.02 as reported.
  5. 05This 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 - own funds requirements (opr of) (cont.) (C 16.01.b)

Row

  • 0110Approach used for calculating FC

Column

  • 0010Value

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

Rows

  • 0420Banking book component
  • 0430Net profit or (-)loss applicable to banking book

Columns

  • 0010Accounting Value
  • 0020Value - Prudential Boundary Approach
  • 0030Accounting Value
  • 0040Value - Prudential Boundary Approach
  • 0050Accounting Value
  • 0060Value - Prudential Boundary Approach
  • 0070Average Value
Show the rule as writtenShow

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

if {C_16.01.b,r0110,c0010,} = {{[eba_qAO:qx2024]}} then {C_16.02,r0420,c0070,} = (abs({C_16.02,r0430,c0010,}) + abs({C_16.02,r0430,c0030,}) + abs({C_16.02,r0430,c0050,})) / 3 else {C_16.02,r0420,c0070,} = (abs({C_16.02,r0430,c0020,}) + abs({C_16.02,r0430,c0040,}) + abs({C_16.02,r0430,c0060,})) / 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.