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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Exposure value: secured part of NPEs must equal the sum of its five parts (row 0070, EBA rule v09704_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: secured part of NPEs must equal these five added up:

  • Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider
  • Part of NPEs secured by other funded or unfunded credit protection
  • Part of NPEs guaranteed or counter-guaranteed by an eligible protection provider (factor 0)
  • Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider Breakdown by point in time of
  • Part of NPEs secured by other funded or unfunded credit protection Breakdown by point in time of granting the first forbearance measure

All the values are in the >3 years <=4 years column (0040).

How the Line4 Check report words itShow

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

C_35.01: Secured part of NPEs, >3 years <=4 years = C_35.02: Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider, >3 years <=4 years + C_35.02: Part of NPEs secured by other funded or unfunded credit protection, >3 years <=4 years + C_35.02: Part of NPEs guaranteed or counter-guaranteed by an eligible protection provider (factor 0), >3 years <=4 years + C_35.03: Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider Breakdown by point in time of , >3 years <=4 years + C_35.03: Part of NPEs secured by other funded or unfunded credit protection Breakdown by point in time of granting the first forbearance measure, >3 years <=4 years

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 row, 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

  • 0070Secured part of NPEs

Column

  • 0040>3 years <=4 years

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)

Rows

  • 0080Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider
  • 0090Part of NPEs secured by other funded or unfunded credit protection
  • 0120Part of NPEs guaranteed or counter-guaranteed by an eligible protection provider (factor 0)

Column

  • 0040>3 years <=4 years

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)

Rows

  • 0070Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider Breakdown by point in time of
  • 0120Part of NPEs secured by other funded or unfunded credit protection Breakdown by point in time of granting the first forbearance measure

Column

  • 0040>3 years <=4 years

A worked example

The first of its checks, with simple numbers.

Illustrative values
Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider1,200
Part of NPEs secured by other funded or unfunded credit protection800
Part of NPEs guaranteed or counter-guaranteed by an eligible protection provider (factor 0)450
Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider Breakdown by point in time of300
Part of NPEs secured by other funded or unfunded credit protection Breakdown by point in time of granting the first forbearance measure150
Together2,900
What the rule then expects

Secured part of NPEs must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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,r0070,c0040,} = {C_35.02,r0080,c0040,} + {C_35.02,r0090,c0040,} + {C_35.02,r0120,c0040,} + {C_35.03,r0070,c0040,} + {C_35.03,r0120,c0040,}

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.