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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Equal to or more than 2.5 years (under total) must equal the sum of its five parts (EBA rule v09783_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 08.06, credit risk and free deliveries: IRB approach to capital requirements: specialised lending slotting approach (CR IRB 6).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Equal to or more than 2.5 years (under total) must equal these five added up:

  • Equal to or more than 2.5 years (under category 1)
  • Equal to or more than 2.5 years (under category 2)
  • Equal to or more than 2.5 years (under category 3)
  • Equal to or more than 2.5 years (under category 4)
  • Equal to or more than 2.5 years (under category 5)

EBA checks it for nine columns, from original exposure pre conversion factors (0010) to (-) value adjustments and provisions (0100). That makes nine 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.

Original exposure pre conversion factors: Total, equal to or more than 2.5 years = Category 1, equal to or more than 2.5 years + Category 2, equal to or more than 2.5 years + Category 3, equal to or more than 2.5 years + Category 4, equal to or more than 2.5 years + Category 5, equal to or more than 2.5 years

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 08.06 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: specialised lending slotting approach (CR IRB 6) (C 08.06)

Rows

  • 0020Equal to or more than 2.5 years
  • 0040Equal to or more than 2.5 years
  • 0060Equal to or more than 2.5 years
  • 0080Equal to or more than 2.5 years
  • 0100Equal to or more than 2.5 years
  • 0120Equal to or more than 2.5 years

Columns

  • 0010Original exposure pre conversion factors
  • 0020Exposure after CRM substitution effects pre conversion factors
  • 0030Of which: off balance sheet items
  • 0040Exposure value
  • 0050Of which: off balance sheet items
  • 0060Of which: arising from counterparty credit risk
  • 0080Risk weighted exposure amount after supporting factors
  • 0090Expected loss amount
  • 0100(-) Value adjustments and provisions

A worked example

The first of its checks, with simple numbers.

Illustrative values
Equal to or more than 2.5 years (under category 1)1,200
Equal to or more than 2.5 years (under category 2)800
Equal to or more than 2.5 years (under category 3)450
Equal to or more than 2.5 years (under category 4)300
Equal to or more than 2.5 years (under category 5)150
Together2,900
What the rule then expects

Equal to or more than 2.5 years (under total) must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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_08.06,r0120,c0010,} = {C_08.06,r0020,c0010,} + {C_08.06,r0040,c0010,} + {C_08.06,r0060,c0010,} + {C_08.06,r0080,c0010,} + {C_08.06,r0100,c0010,}

The next five:

{C_08.06,r0120,c0080,} = {C_08.06,r0020,c0080,} + {C_08.06,r0040,c0080,} + {C_08.06,r0060,c0080,} + {C_08.06,r0080,c0080,} + {C_08.06,r0100,c0080,}{C_08.06,r0120,c0090,} = {C_08.06,r0020,c0090,} + {C_08.06,r0040,c0090,} + {C_08.06,r0060,c0090,} + {C_08.06,r0080,c0090,} + {C_08.06,r0100,c0090,}{C_08.06,r0120,c0060,} = {C_08.06,r0020,c0060,} + {C_08.06,r0040,c0060,} + {C_08.06,r0060,c0060,} + {C_08.06,r0080,c0060,} + {C_08.06,r0100,c0060,}{C_08.06,r0120,c0030,} = {C_08.06,r0020,c0030,} + {C_08.06,r0040,c0030,} + {C_08.06,r0060,c0030,} + {C_08.06,r0080,c0030,} + {C_08.06,r0100,c0030,}{C_08.06,r0120,c0100,} = {C_08.06,r0020,c0100,} + {C_08.06,r0040,c0100,} + {C_08.06,r0060,c0100,} + {C_08.06,r0080,c0100,} + {C_08.06,r0100,c0100,}

And 3 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.