Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total exposures cannot be less than exposures subject to infrastructure projects supporting factor (C 08.01.b, EBA rule v09750_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 08.01.b, credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - TOTAL - of which arising from counterparty credit risk and off balance sheet.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total exposures cannot be less than exposures subject to infrastructure projects supporting factor.

EBA checks it for two columns: off balance sheet items (0100) and off balance sheet items (0120). That makes two 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.

Of which: off balance sheet items: Total exposures >= Of which: exposures subject to infrastructure projects supporting factor

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller than it may be, one of them is wrong: check both before you change either.
  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 08.01 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

Credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - TOTAL - of which arising from counterparty credit risk and off balance sheet (C 08.01.b)

Rows

  • 0010Total exposures
  • 0016Of which: exposures subject to infrastructure projects supporting factor

Columns

  • 0100Of which: off balance sheet items
  • 0120Of which: off balance sheet items

A worked example

The first of its checks, with simple numbers.

Illustrative values
Total exposures1,200
What the rule then expects

Exposures subject to infrastructure projects supporting factor can then be at most 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{C_08.01.b,r0010,c0120,} >= {C_08.01.b,r0016,c0120,}

The next one:

{C_08.01.b,r0010,c0100,} >= {C_08.01.b,r0016,c0100,}

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.