Line4

1 min readSwitched off by EBA on 10 June 2026EBA reporting framework 4.2Updated 10 November 2026

Own estimates of LGD's are used: other funded credit protection must equal the sum of its three parts (EBA rule v09752_m)

A check in the own funds and capital requirements return (COREP own funds), on template C 08.01.a, credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - TOTAL.

EBA switched this rule off for filings submitted from 10 June 2026, in a quarterly update to its list of validation rules. It no longer applies, so a failure here does not count, and Line4 Check does not run it.

The rule in plain words

Own estimates of LGD's are used: other funded credit protection must equal these three added up:

  • Cash on deposit
  • Life insurance policies
  • Instruments held by a third party

All the values are in the exposures secured by mortgages on residential immovable property – IPRE row (0018) of C 08.01.a.

EBA writes it out 14 times. These words are for the first; the others are the same rule on other cells.

The template it checks

Credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - TOTAL (C 08.01.a)

Row

  • 0018of which: Secured by mortgages on residential immovable property – IPRE

Columns

  • 0170Own estimates of LGD's are used: other funded credit protection
  • 0171Cash on deposit
  • 0172Life insurance policies
  • 0173Instruments held by a third party
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.a,r0018,c0170,} = {C_08.01.a,r0018,c0171,} + {C_08.01.a,r0018,c0172,} + {C_08.01.a,r0018,c0173,}

And 13 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.