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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

SME cannot be more than secured by mortgages on immovable property and ADC exposures (C 09.01.b, EBA rule v0413_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 09.01.b, geographical breakdown of exposures by residence of the obligor (SA exposures) - exposures in default.

Check your file against this ruleWhat to do if it fails

The rule in plain words

SME cannot be more than secured by mortgages on immovable property and ADC exposures.

EBA checks it for three columns: defaulted exposures, observed new defaults for the period, and credit risk adjustments or write-offs for observed new defaults. That makes three 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.

Observed new defaults for the period: Of which: SME <= Secured by mortgages on immovable property and ADC exposures

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  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 09.01 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

Geographical breakdown of exposures by residence of the obligor (SA exposures) - exposures in default (C 09.01.b)

Rows

  • 0090Secured by mortgages on immovable property and ADC exposures
  • 0095Of which: SME

Columns

  • 0020Defaulted exposures
  • 0040Observed new defaults for the period
  • 0070Credit risk adjustments/write-offs for observed new defaults

A worked example

The first of its checks, with simple numbers.

Illustrative values
SME1,200
What the rule then expects

Secured by mortgages on immovable property and ADC exposures must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 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_09.01.b,r0095,c0040,} <= {C_09.01.b,r0090,c0040,}

The next two:

{C_09.01.b,r0095,c0020,} <= {C_09.01.b,r0090,c0020,}{C_09.01.b,r0095,c0070,} <= {C_09.01.b,r0090,c0070,}

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.