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In forceFunding, interest rate risk and other bank returnsLast checked 11 November 2026

Financial conglomerates intra-group transactions and risk concentration (FC)

A regulatory return listed by the European Banking Authority (EBA), European Union.

A single EU format for reporting significant intra-group transactions and significant risk concentrations in financial conglomerates (cross-sector groups of regulated entities, for example credit institutions and insurance undertakings) under the Financial Conglomerates Directive (FICOD). It helps the coordinator (lead supervisor) see contagion and concentration risks across the group. Templates 0 to 5 cover intra-group transactions and templates 6 to 8 cover risk concentration (DPM templates L 00.02 to L 08.02). Source

Official title: Implementing Technical Standards on the reporting of intra-group transactions and risk concentration for financial conglomerates (FC module, label 'FICO')

Check a FC file, freeEvery EBA rule for FC, in plain words

The facts

Who files
Regulated entities or mixed financial holding companies in a financial conglomerate subject to supplementary supervision report to the coordinator (the competent authority in charge of supplementary supervision of the conglomerate), in the data exchange formats the coordinator specifies (Articles 2 to 4 of the draft ITS). A yearly list of identified conglomerates, with their coordinators, is published on the EBA financial conglomerates page. Not collected by the EBA. Source
How often
At least annually, as FICOD requires. The coordinator, after consulting the other competent authorities, may ask for more frequent or ad hoc reporting (Article 1(1) of the draft ITS). Source
Deadline
No remittance date is set in the ITS; the coordinator decides frequency and timing and notifies the conglomerate. For annual reporting the reference date should be 31 December unless the conglomerate uses a different reporting date (final draft report, background section). Corrections go to the coordinator without undue delay (Article 1(3)). Source
Format
xBRL-CSV, XBRL-XML. The EBA publishes this module in its XBRL taxonomy, with both an xBRL-CSV and an XBRL-XML entry point, but does not collect the data; the authority that collects it sets the format. For financial conglomerates the coordinator specifies the data exchange format. Source
How it is filed
Filing routes recorded for the EBA: EUCLID (European Centralised Infrastructure of Data); Pillar 3 data hub (P3DH) submissions. See how firms file with the EBA.
Status
In forceThe ITS page shows 'Adopted and published in the Official Journal of the EU', version status 'In force', application date 31/12/2023. The 4.2 page footnote says the information is part of the technical package but 'not collected by the EBA' (FC module). Source
Legal basis
Group
Funding, interest rate risk and other bank returns
Check a file before you file it

Line4 Check for EBA reporting runs EBA's own validation rules on a FC file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.2: 211 of EBA's 307 active checks (68%).

Every EBA rule for FC, in plain words

It is not a substitute for the validation the supervisor runs when you submit.

Templates (13)

The tables and forms inside the return. Plain name first, the EBA's code in brackets.

  • Summary template (L 00.02)
  • Summary template (L 00.03)
  • Equity-type transactions, debt and asset transfers (L 01.00)
  • Derivatives (L 02.00)
  • Off-balance sheet and contingent liabilities (L 03.00)
  • Insurance-reinsurance (L 04.00)
  • P&L (L 05.00)
  • Risk Concentration - Exposure by counterparties (L 06.00)
  • Risk Concentration - Exposure by currency (L 07.01)
  • Risk Concentration - Exposure by sector (L 07.02)
  • Risk Concentration - Exposure by country (L 07.03)
  • Risk Concentration - Exposure by asset class and rating (L 08.01)
  • Risk Concentration - Exposure by asset class and rating (L 08.02)

Templates of module FC in EBA release 4.2, read from the module's entry point in the taxonomy package; parts of a template split into sub-tables (a, b, c) are listed once. Source

Validation rules

114 rules, as counted from the EBA's published material. Software can run them exactly as published. Source

How they are written: Excel list with one row per rule and module version: an expression column in the EBA's DPM-XL syntax, severity (error or warning), active status and reference-date range. The same rules ship as XBRL Formula assertions in the taxonomy package..

EBA's list applies the active FC_4.2 rules to reference dates from 2026-03-31 with no end date set.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module FC_4.2 in EBA's validation rules list VR_4.4.phase1_.xlsx ((from 4.0) EBA_Validation rules, latest update 12/10/2026) with IsActive = Active: 114 of 114 listed. 0 of the active rules have severity error; the rest are warnings.

Counts are in the EBA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No publication of this return's data found on the EBA's risk analysis and data pages (checked 2026-11-11). Source

Official documents (13)

The EBA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

  • Final draft report on draft ITS on IGT and RC reporting templates for conglomerates

    Reporting standard · PDF · 1.8 MB · 11 July 2022

    JC 2020 84. Date is the 'Last update' shown on the EBA page. The draft text says it applies from 1 January 2022, the EBA page gives application date 31/12/2023.

    SHA-256 4833d07e7a84show in full4833d07e7a84183714adafbce50ebe7b6a7f95ea340a87879324b95b0514e3ec
  • Annex to draft ITS on IGT and RC reporting templates for conglomerates

    Template · PDF · 1.2 MB · 11 July 2022

    JC 2020 85; templates and instructions. Date is the 'Last update' shown on the EBA page.

    SHA-256 c45f12f74b90show in fullc45f12f74b9038ece17c00583c2ea756506efa2f87df31f703e5b073d38fb854
  • EBA 2025 list of EU/EEA financial conglomerates under Directive 2002/87/EC (FICOD)

    Other · PDF · 281.0 KB · 10 February 2026

    Names groups, coordinators and competent authorities, as of October 2025.

    SHA-256 3826439e1a74show in full3826439e1a74f136cac160f3d4b52557a081584989db11b197d7c16c5fac2c94
  • Taxonomy package 4.2

    Taxonomy · ZIP · 62.0 MB · 13 January 2026

    XBRL taxonomy for all 50 modules of release 4.2, including the validation rules as XBRL Formula assertions.

    SHA-256 0bf9e33720deshow in full0bf9e33720de1472e809417999cfd29e4b5eadb31750c7770622e502590bbdd0
  • Reporting framework 4.2

    List of returns · HTML

    Table 1.A maps every module of release 4.2 to its legal act, templates and instructions.

  • Sample files 4.2

    Sample · ZIP · 2.9 MB · 13 January 2026

    SHA-256 41fb8435ce33show in full41fb8435ce33c53528bd05f8624e79acdfc7e6d8991a67870292646fb88cc0ef
  • DPM table layout and data point categorization (4.2.1)

    Template · ZIP · 17.5 MB · 27 February 2026

    Annotated Excel layouts of every template in release 4.2 and 4.2.1, with row and column codes.

    SHA-256 e022598f9f98show in fulle022598f9f98408d6920555a90c899bea5a1a2519b696703c232526a45b7cc07
  • (from 4.0) EBA_Validation rules (latest update 12/10/2026)

    Validation rules · XLSX · 1.1 MB · 12 October 2026

    One row per rule and module version, with the expression, severity, active status and reference-date range.

    SHA-256 38c190fa4c2fshow in full38c190fa4c2ff81f22a5bd2ed94f744fc64e4eb9b722676e07f89669d79b1aea
  • Small validation package 14/09/2026: Micro taxonomy package

    Validation rules · ZIP · 1.5 MB · 14 September 2026

    Severity and deactivation updates for the taxonomy (XBRL set folders).

    SHA-256 ea6184a7e3a6show in fullea6184a7e3a67016346f2154bfb04ca0a489ea829cf344239367fa216d21709f
  • EBA filing rule V5.9

    Filing rules · PDF · 1.2 MB · 26 June 2026

    Technical rules for XBRL-XML and xBRL-CSV files sent to the EBA.

    SHA-256 bbc23b9ecad5show in fullbbc23b9ecad5de0a0821bbe8bce8e4ce617652afce02e81c88d572bac4a4b293
  • DPM Know issues (uploaded on 05/11/2026)

    Known issues · XLSX · 69.9 KB · 5 November 2026

    SHA-256 c6753a428649show in fullc6753a4286496876f2e545b355f1ebaddf0e4383de522b19818c93af141327e0
  • EBA filing rule V5.8

    Filing rules · PDF · 1.1 MB · 25 February 2026

    SHA-256 dea8d520c922show in fulldea8d520c9229c52ae1f44e921a3728d769544e0f0c8937da3958f1c0197d2bf
  • FAQs for Reporting Innovations and Upcoming Releases (Updated on 25/11/2025)

    Guidance · PDF · 196.4 KB · 25 November 2025

    SHA-256 ddcccd9e56f0show in fullddcccd9e56f0c670c5fdeffda7b564dd5a7bf752e990be8e6ed3e2fe7c6fd796

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see EBA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Contains material from the European Banking Authority (EBA), https://www.eba.europa.eu, reproduced with the source acknowledged as the EBA's legal notice requires. Source: European Banking Authority.

Last checked 11 November 2026.