Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Sum of overall losses cannot be less than sum of losses stemming from lending up to the reference percentages (EBA rule v0555_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 15.00, exposures and losses from lending collateralised immovable property.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Sum of overall losses cannot be less than sum of losses stemming from lending up to the reference percentages.

EBA checks it for two rows: collateralised by: residential property and collateralised by: commercial immovable property. That makes two 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.

collateralised by: Commercial immovable property, Sum of overall losses >= collateralised by: Commercial immovable property, Sum of losses stemming from lending up to the reference percentages

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 smaller 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 15.00 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

Exposures and losses from lending collateralised immovable property (C 15.00)

Rows

  • 0010collateralised by: Residential property
  • 0020collateralised by: Commercial immovable property

Columns

  • 0010Sum of losses stemming from lending up to the reference percentages
  • 0030Sum of overall losses

A worked example

The first of its checks, with simple numbers.

Illustrative values
Sum of overall losses1,200
What the rule then expects

Sum of losses stemming from lending up to the reference percentages can then be at most 1,200.

1,200Passes
1,300Fails

A file that reports 1,200 passes. One that reports 1,300 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_15.00,r0020,c0030,} >= {C_15.00,r0020,c0010,}

The next one:

{C_15.00,r0010,c0030,} >= {C_15.00,r0010,c0010,}

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.