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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Exposure value cannot be less than off balance sheet items (EBA rule v09785_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

Exposure value cannot be less than off balance sheet items.

EBA checks it for twelve rows, from less than 2.5 years (0010) to equal to or more than 2.5 years (0120). That makes twelve 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.

Equal to or more than 2.5 years, Exposure value >= Equal to or more than 2.5 years, Of which: off balance sheet items

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 08.06 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 risk and free deliveries: IRB approach to capital requirements: specialised lending slotting approach (CR IRB 6) (C 08.06)

Rows

  • 0010Less than 2.5 years
  • 0020Equal to or more than 2.5 years
  • 0030Less than 2.5 years
  • 0040Equal to or more than 2.5 years
  • 0050Less than 2.5 years
  • 0060Equal to or more than 2.5 years
  • 0070Less than 2.5 years
  • 0080Equal to or more than 2.5 years
  • 0090Less than 2.5 years
  • 0100Equal to or more than 2.5 years
  • 0110Less than 2.5 years
  • 0120Equal to or more than 2.5 years

Columns

  • 0040Exposure value
  • 0050Of which: off balance sheet items

A worked example

The first of its checks, with simple numbers.

Illustrative values
Exposure value1,200
What the rule then expects

Off balance sheet items 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_08.06,r0040,c0040,} >= {C_08.06,r0040,c0050,}

The next five:

{C_08.06,r0070,c0040,} >= {C_08.06,r0070,c0050,}{C_08.06,r0120,c0040,} >= {C_08.06,r0120,c0050,}{C_08.06,r0030,c0040,} >= {C_08.06,r0030,c0050,}{C_08.06,r0080,c0040,} >= {C_08.06,r0080,c0050,}{C_08.06,r0100,c0040,} >= {C_08.06,r0100,c0050,}

And 6 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.