Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

To <100 (under ) must equal to <20 plus to <30 plus to <100 (under 10 to <100) (C 08.03, EBA rule v09756_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 08.03, credit risk and free deliveries: IRB approach to capital requirements: breakdown by PD ranges (CR IRB 3).

Check your file against this ruleWhat to do if it fails

The rule in plain words

To <100 (under ) must equal these three added up:

  • To <20
  • To <30
  • To <100 (under 10 to <100)

EBA checks it for seven columns: on-balance sheet exposures, off-balance-sheet exposures pre-conversion factors, exposure value post conversion factors and post CRM, number of obligors, risk weighted exposure amount after supporting factors, expected loss amount, and (-) value adjustments and provisions. That makes seven 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.

On-balance sheet exposures: 10 to <100 = 10 to <20 + 20 to <30 + 30 to <100

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 08.03 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

Credit risk and free deliveries: IRB approach to capital requirements: breakdown by PD ranges (CR IRB 3) (C 08.03)

Rows

  • 013010 to <100
  • 014010 to <20
  • 015020 to <30
  • 016030 to <100

Columns

  • 0010On-balance sheet exposures
  • 0020Off-balance-sheet exposures pre-conversion factors
  • 0040Exposure value post conversion factors and post CRM
  • 0060Number of obligors
  • 0090Risk weighted exposure amount after supporting factors
  • 0100Expected loss amount
  • 0110(-) Value adjustments and provisions

A worked example

The first of its checks, with simple numbers.

Illustrative values
to <201,200
to <30800
to <100 (under 10 to <100)450
Together2,450
What the rule then expects

To <100 (under ) 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_08.03,r0130,c0010,} = {C_08.03,r0140,c0010,} + {C_08.03,r0150,c0010,} + {C_08.03,r0160,c0010,}

The next five:

{C_08.03,r0130,c0090,} = {C_08.03,r0140,c0090,} + {C_08.03,r0150,c0090,} + {C_08.03,r0160,c0090,}{C_08.03,r0130,c0110,} = {C_08.03,r0140,c0110,} + {C_08.03,r0150,c0110,} + {C_08.03,r0160,c0110,}{C_08.03,r0130,c0060,} = {C_08.03,r0140,c0060,} + {C_08.03,r0150,c0060,} + {C_08.03,r0160,c0060,}{C_08.03,r0130,c0020,} = {C_08.03,r0140,c0020,} + {C_08.03,r0150,c0020,} + {C_08.03,r0160,c0020,}{C_08.03,r0130,c0040,} = {C_08.03,r0140,c0040,} + {C_08.03,r0150,c0040,} + {C_08.03,r0160,c0040,}

And 1 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.