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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Time passed since exposures classified as non-performing: exposure value in C 35.01 must equal the sum of its two parts (EBA rule v09691_m)

A warning in the own funds and capital requirements return (COREP own funds), on templates C 35.01, nPE loss coverage: calculation of deductions for non-performing exposures (NPE lc1), C 35.02, nPE loss coverage: minimum coverage requirements and exposure values of non-performing exposure excluding forborne exposures that fall under article 47c (6) CRR (NPE lc2) and C 35.03, nPE loss coverage: minimum coverage requirements and exposure values of non-performing forborne exposures that fall under article 47c (6) CRR (NPE lc3).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For time passed since exposures classified as non-performing: exposure value in C 35.01 must equal exposure value in C 35.02 plus exposure value in C 35.03.

All the values are in the total column (0110).

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

C_35.01: Exposure value, Total = C_35.02: Exposure value, Total + C_35.03: Exposure value, Total

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 35.01, C 35.02 and C 35.03 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

NPE loss coverage: calculation of deductions for non-performing exposures (NPE lc1) (C 35.01)

Row

  • 0050Exposure value

Column

  • 0110Total

NPE loss coverage: minimum coverage requirements and exposure values of non-performing exposure excluding forborne exposures that fall under article 47c (6) CRR (NPE lc2) (C 35.02)

Row

  • 0060Exposure value

Column

  • 0110Total

NPE loss coverage: minimum coverage requirements and exposure values of non-performing forborne exposures that fall under article 47c (6) CRR (NPE lc3) (C 35.03)

Row

  • 0050Exposure value

Column

  • 0110Total

A worked example

The first of its checks, with simple numbers.

Illustrative values
Exposure value in C 35.021,200
Exposure value in C 35.03800
Together2,000
What the rule then expects

Exposure value in C 35.01 must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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. Cells are written as {template, row, column, sheet}.

{C_35.01,r0050,c0110,} = {C_35.02,r0060,c0110,} + {C_35.03,r0050,c0110,}

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.