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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total must equal the sum of its eight parts (C 35.03, EBA rule v09724_m)

A warning in the own funds and capital requirements return (COREP own funds), on template 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

Total must equal these eight added up:

  • >5 years <=6 years
  • >4 years <=5 years
  • >2 years <=3 years
  • >3 years <=4 years
  • >7 years <=8 years
  • >9 years
  • >6 years <=7 years
  • >8 years <=9 years

EBA checks it for four rows: part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider Breakdown by point in time of, > 2 and <= 3 years after classification as NPE (0080), part of NPEs secured by other funded or unfunded credit protection Breakdown by point in time of granting the first forbearance measure, and > 2 and <= 3 years after classification as NPE (0130). That makes four 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.

> 2 and <= 3 years after classification as NPE, Total = > 2 and <= 3 years after classification as NPE, >5 years <=6 years + > 2 and <= 3 years after classification as NPE, >4 years <=5 years + > 2 and <= 3 years after classification as NPE, >2 years <=3 years + > 2 and <= 3 years after classification as NPE, >3 years <=4 years + > 2 and <= 3 years after classification as NPE, >7 years <=8 years + > 2 and <= 3 years after classification as NPE, >9 years + > 2 and <= 3 years after classification as NPE, >6 years <=7 years + > 2 and <= 3 years after classification as NPE, >8 years <=9 years

What to do if your filing fails it

  1. 01Open the template 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 35.03 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: 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
  • 0080> 2 and <= 3 years after classification as NPE
  • 0120Part of NPEs secured by other funded or unfunded credit protection Breakdown by point in time of granting the first forbearance measure
  • 0130> 2 and <= 3 years after classification as NPE

Columns

  • 0030>2 years <=3 years
  • 0040>3 years <=4 years
  • 0050>4 years <=5 years
  • 0060>5 years <=6 years
  • 0070>6 years <=7 years
  • 0080>7 years <=8 years
  • 0090>8 years <=9 years
  • 0100>9 years
  • 0110Total
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_35.03,r0080,c0110,} = sum({C_35.03,r0080,c0060,},{C_35.03,r0080,c0050,},{C_35.03,r0080,c0030,},{C_35.03,r0080,c0040,},{C_35.03,r0080,c0080,},{C_35.03,r0080,c0100,},{C_35.03,r0080,c0070,},{C_35.03,r0080,c0090,})

The next three:

{C_35.03,r0120,c0110,} = sum({C_35.03,r0120,c0090,},{C_35.03,r0120,c0070,},{C_35.03,r0120,c0040,},{C_35.03,r0120,c0100,},{C_35.03,r0120,c0030,},{C_35.03,r0120,c0050,},{C_35.03,r0120,c0080,},{C_35.03,r0120,c0060,}){C_35.03,r0070,c0110,} = sum({C_35.03,r0070,c0080,},{C_35.03,r0070,c0070,},{C_35.03,r0070,c0100,},{C_35.03,r0070,c0090,},{C_35.03,r0070,c0030,},{C_35.03,r0070,c0060,},{C_35.03,r0070,c0050,},{C_35.03,r0070,c0040,}){C_35.03,r0130,c0110,} = sum({C_35.03,r0130,c0080,},{C_35.03,r0130,c0040,},{C_35.03,r0130,c0100,},{C_35.03,r0130,c0050,},{C_35.03,r0130,c0090,},{C_35.03,r0130,c0030,},{C_35.03,r0130,c0060,},{C_35.03,r0130,c0070,})

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.