Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider Breakdown by point in time of must equal the sum of its three parts (EBA rule v09732_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

Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider Breakdown by point in time of must equal these three added up:

  • > 2 and <= 3 years after classification as NPE
  • > 3 and <= 4 years after classification as NPE
  • > 4 and <= 5 years after classification as NPE

All the values are in the >4 years <=5 years column (0050) of C 35.03.

How the Line4 Check report words itShow

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

>4 years <=5 years: 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 + > 3 and <= 4 years after classification as NPE + > 4 and <= 5 years after classification as NPE

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 35.03 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
  • 0090> 3 and <= 4 years after classification as NPE
  • 0100> 4 and <= 5 years after classification as NPE

Column

  • 0050>4 years <=5 years

A worked example

The first of its checks, with simple numbers.

Illustrative values
> 2 and <= 3 years after classification as NPE1,200
> 3 and <= 4 years after classification as NPE800
> 4 and <= 5 years after classification as NPE450
Together2,450
What the rule then expects

Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider Breakdown by point in time of 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. Cells are written as {template, row, column, sheet}.

{C_35.03,r0070,c0050,} = {C_35.03,r0080,c0050,} + {C_35.03,r0090,c0050,} + {C_35.03,r0100,c0050,}

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.