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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total minimum coverage requirement must equal the sum of its three parts (C 35.03, EBA rule v09727_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 minimum coverage requirement must equal these three 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
  • Unsecured part of NPEs

EBA checks it for eight columns: >3 years <=4 years, >4 years <=5 years, >5 years <=6 years, >6 years <=7 years, >7 years <=8 years, >8 years <=9 years, >9 years and total. That makes eight 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.

>4 years <=5 years: Total minimum coverage requirement = 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 + Unsecured part of NPEs

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

  • 0010Total minimum coverage requirement
  • 0020Unsecured part of NPEs
  • 0030Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider
  • 0040Part of NPEs secured by other funded or unfunded credit protection

Columns

  • 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

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
Unsecured part of NPEs450
Together2,450
What the rule then expects

Total minimum coverage requirement must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{C_35.03,r0010,c0050,} = sum({C_35.03,r0030,c0050,},{C_35.03,r0040,c0050,},{C_35.03,r0020,c0050,})

The next five:

{C_35.03,r0010,c0090,} = sum({C_35.03,r0030,c0090,},{C_35.03,r0020,c0090,},{C_35.03,r0040,c0090,}){C_35.03,r0010,c0060,} = sum({C_35.03,r0040,c0060,},{C_35.03,r0030,c0060,},{C_35.03,r0020,c0060,}){C_35.03,r0010,c0100,} = sum({C_35.03,r0040,c0100,},{C_35.03,r0030,c0100,},{C_35.03,r0020,c0100,}){C_35.03,r0010,c0040,} = sum({C_35.03,r0030,c0040,},{C_35.03,r0020,c0040,},{C_35.03,r0040,c0040,}){C_35.03,r0010,c0070,} = sum({C_35.03,r0020,c0070,},{C_35.03,r0030,c0070,},{C_35.03,r0040,c0070,})

And 2 more, the same formula for the other cells it covers.

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.