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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Exposure value: unsecured part of NPEs in C 35.01 must equal unsecured part of NPEs in C 35.02 (EBA rule v09702_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) and 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).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For exposure value: unsecured part of NPEs in C 35.01 must equal unsecured part of NPEs in C 35.02.

All the values are in the <=1 year column (0010).

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, <=1 year = C_35.02: Unsecured part of NPEs, <=1 year

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02The two values must be the same. Find which of the two is right, and correct the other one.
  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 35.01 and C 35.02 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

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

Row

  • 0060Unsecured part of NPEs

Column

  • 0010<=1 year

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

  • 0010<=1 year

A worked example

The first of its checks, with simple numbers.

Illustrative values
Unsecured part of NPEs in C 35.011,200
What the rule then expects

Unsecured part of NPEs in C 35.02 must then be 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. Cells are written as {template, row, column, sheet}.

{C_35.01,r0060,c0010,} = {C_35.02,r0070,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.