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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A calculation check across credit risk: equity (C 10.01, C 10.02, EBA rule v0492_m)

A warning in the own funds and capital requirements return (COREP own funds), on templates C 10.01, credit risk: equity - IRB approaches to capital requirements - TOTAL and C 10.02, credit risk: equity - IRB approaches to capital requirements - Breakdown of total exposures under the PD/LGD approach by obligor grades.

Check your file against this ruleWhat to do if it fails

The rule in plain words

EBA checks it for four columns: original exposure pre conversion factors, exposure value, risk weighted exposure amount and memorandum item: expected loss amount. That makes four checks. A failure names the one that failed.

The headline gives only the kind of check and the template, because some of its cells have no name of their own in EBA’s template.

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.

C_10.01: PD/LGD approach: Total, Original exposure pre conversion factors = C_10.02: Original exposure pre conversion factors (all sheets added up)

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  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 10.01 and C 10.02 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

Credit risk: equity - IRB approaches to capital requirements - TOTAL (C 10.01)

Row

  • 0020PD/LGD approach: Total

Columns

  • 0020Original exposure pre conversion factors
  • 0060Exposure value
  • 0080Risk weighted exposure amount
  • 0090Memorandum item: Expected loss amount

Credit risk: equity - IRB approaches to capital requirements - Breakdown of total exposures under the PD/LGD approach by obligor grades (C 10.02)

Columns

  • 0020Original exposure pre conversion factors
  • 0060Exposure value
  • 0080Risk weighted exposure amount
  • 0090Memorandum item: Expected loss amount
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_10.01,r0020,c0020,} = sum({C_10.02,,c0020,})

The next three:

{C_10.01,r0020,c0060,} = sum({C_10.02,,c0060,}){C_10.01,r0020,c0080,} = sum({C_10.02,,c0080,}){C_10.01,r0020,c0090,} = sum({C_10.02,,c0090,})

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.