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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total exposures must equal the sum of its five parts (C 08.01.a, EBA rule v0338_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 08.01.a, credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - TOTAL.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total exposures must equal these five added up:

  • Exposures assigned to obligor grades or pools: total
  • Specialized lending slotting criteria: total
  • Alternative treatment: secured by real estate
  • Exposures from free deliveries applying risk weights under the alternative treatment or 100% and other exposures subject to risk weights
  • Dilution risk: total purchased receivables

EBA checks it for five columns: original exposure pre conversion factors, exposure after CRM substitution effects pre conversion factors, exposure value, risk weighted exposure amount after supporting factor, and (-) value adjustments and provisions. That makes five 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.

Exposure value: Total exposures = Exposures assigned to obligor grades or pools: Total + Specialized lending slotting criteria: Total + Alternative treatment: secured by real estate + Exposures from free deliveries applying risk weights under the alternative treatment or 100% and other exposures subject to risk weights + Dilution risk: total purchased receivables

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 08.01 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

Credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - TOTAL (C 08.01.a)

Rows

  • 0010Total exposures
  • 0070Exposures assigned to obligor grades or pools: Total
  • 0080Specialized lending slotting criteria: Total
  • 0160Alternative treatment: secured by real estate
  • 0170Exposures from free deliveries applying risk weights under the alternative treatment or 100% and other exposures subject to risk weights
  • 0180Dilution risk: total purchased receivables

Columns

  • 0020Original exposure pre conversion factors
  • 0090Exposure after CRM substitution effects pre conversion factors
  • 0110Exposure value
  • 0260Risk weighted exposure amount after supporting factor
  • 0290(-) value adjustments and provisions

A worked example

The first of its checks, with simple numbers.

Illustrative values
Exposures assigned to obligor grades or pools: total1,200
Specialized lending slotting criteria: total800
Alternative treatment: secured by real estate450
Exposures from free deliveries applying risk weights under the alternative treatment or 100% and other exposures subject to risk weights300
Dilution risk: total purchased receivables150
Together2,900
What the rule then expects

Total exposures 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_08.01.a,r0010,c0110,} = {C_08.01.a,r0070,c0110,} + {C_08.01.a,r0080,c0110,} + {C_08.01.a,r0160,c0110,} + {C_08.01.a,r0170,c0110,} + {C_08.01.a,r0180,c0110,}

The next four:

{C_08.01.a,r0010,c0290,} = {C_08.01.a,r0070,c0290,} + {C_08.01.a,r0080,c0290,} + {C_08.01.a,r0160,c0290,} + {C_08.01.a,r0170,c0290,} + {C_08.01.a,r0180,c0290,}{C_08.01.a,r0010,c0020,} = {C_08.01.a,r0070,c0020,} + {C_08.01.a,r0080,c0020,} + {C_08.01.a,r0160,c0020,} + {C_08.01.a,r0170,c0020,} + {C_08.01.a,r0180,c0020,}{C_08.01.a,r0010,c0090,} = {C_08.01.a,r0070,c0090,} + {C_08.01.a,r0080,c0090,} + {C_08.01.a,r0160,c0090,} + {C_08.01.a,r0170,c0090,} + {C_08.01.a,r0180,c0090,}{C_08.01.a,r0010,c0260,} = {C_08.01.a,r0070,c0260,} + {C_08.01.a,r0080,c0260,} + {C_08.01.a,r0160,c0260,} + {C_08.01.a,r0170,c0260,} + {C_08.01.a,r0180,c0260,}

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.