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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Exposure value, time passed since exposures classified as non-performing: unsecured part of NPEs in C 35.01 must equal the sum of its two parts (EBA rule v09692_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 exposure value, time passed since exposures classified as non-performing: unsecured part of NPEs in C 35.01 must equal unsecured part of NPEs in C 35.02 plus unsecured part of NPEs first forbearance measure applied between 1 year and 2 years after classification as non-performing (>1 year; <=2 yea.

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: Unsecured part of NPEs, Total = C_35.02: Unsecured part of NPEs, Total + C_35.03: Unsecured part of NPEs First forbearance measure applied between 1 year and 2 years after classification as non-performing (>1 year; <=2 yea, 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

  • 0060Unsecured part of NPEs

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

  • 0070Unsecured part of NPEs

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

  • 0060Unsecured part of NPEs First forbearance measure applied between 1 year and 2 years after classification as non-performing (>1 year; <=2 yea

Column

  • 0110Total

A worked example

The first of its checks, with simple numbers.

Illustrative values
Unsecured part of NPEs in C 35.021,200
Unsecured part of NPEs first forbearance measure applied between 1 year and 2 years after classification as non-performing (>1 year; <=2 yea800
Together2,000
What the rule then expects

Unsecured part of NPEs 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,r0060,c0110,} = {C_35.02,r0070,c0110,} + {C_35.03,r0060,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.