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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Risk weighted exposure amount at the end of the reporting period must equal the sum of its eight parts (EBA rule v09779_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 08.04, credit risk and free deliveries: IRB approach to capital requirements: RWEA flow statements (CR IRB 4).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Risk weighted exposure amount at the end of the reporting period must equal these eight added up:

  • Risk weighted exposure amount at the end of the previous reporting period
  • Asset size (+/-)
  • Asset quality (+/-)
  • Model updates (+/-)
  • Methodology and policy (+/-)
  • Acquisitions and disposals (+/-)
  • Foreign exchange movements (+/-)
  • Other (+/-)
How the Line4 Check report words itShow

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

Risk weighted exposure amount at the end of the reporting period = Risk weighted exposure amount at the end of the previous reporting period + Asset size (+/-) + Asset quality (+/-) + Model updates (+/-) + Methodology and policy (+/-) + Acquisitions and disposals (+/-) + Foreign exchange movements (+/-) + Other (+/-)

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 08.04 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: RWEA flow statements (CR IRB 4) (C 08.04)

Rows

  • 0010Risk weighted exposure amount at the end of the previous reporting period
  • 0020Asset size (+/-)
  • 0030Asset quality (+/-)
  • 0040Model updates (+/-)
  • 0050Methodology and policy (+/-)
  • 0060Acquisitions and disposals (+/-)
  • 0070Foreign exchange movements (+/-)
  • 0080Other (+/-)
  • 0090Risk weighted exposure amount at the end of the reporting period

Column

  • 0010Risk weighted exposure amount
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

{C_08.04,r0090,c0010,} = {C_08.04,r0010,c0010,} + {C_08.04,r0020,c0010,} + {C_08.04,r0030,c0010,} + {C_08.04,r0040,c0010,} + {C_08.04,r0050,c0010,} + {C_08.04,r0060,c0010,} + {C_08.04,r0070,c0010,} + {C_08.04,r0080,c0010,}

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.