Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Claims in the form of CIU must equal the sum of its three parts (EBA rule v09798_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 09.01.a, geographical breakdown of exposures by residence of the obligor (SA exposures).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Claims in the form of CIU must equal these three added up:

  • Look-through approach
  • Mandate-based approach
  • Fall-back approach

EBA checks it for ten columns, from original exposure pre conversion factors (0010) to risk weighted exposure amount after supporting factors and after FX-mismatch (0090). That makes ten 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: Claims in the form of CIU = Look-through approach + Mandate-based approach + Fall-back approach

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 09.01 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

Geographical breakdown of exposures by residence of the obligor (SA exposures) (C 09.01.a)

Rows

  • 0140Claims in the form of CIU
  • 0141Look-through approach
  • 0142Mandate-based approach
  • 0143Fall-back approach

Columns

  • 0010ORIGINAL EXPOSURE PRE CONVERSION FACTORS
  • 0050General credit risk adjustments
  • 0055Specific credit risk adjustments
  • 0060Write-offs
  • 0061Additional value adjustments and other own funds reductions
  • 0075EXPOSURE VALUE
  • 0080RISK WEIGHTED EXPOSURE AMOUNT PRE SUPPORTING FACTORS AND PRE FX-MISMATCH
  • 0081(-) Adjustment to risk-weighted exposure amount due to SME supporting factor
  • 0082(-) Adjustment to risk-weighted exposure amount due to infrastructure projects supporting factor
  • 0090RISK WEIGHTED EXPOSURE AMOUNT AFTER SUPPORTING FACTORS AND AFTER FX-MISMATCH

A worked example

The first of its checks, with simple numbers.

Illustrative values
Look-through approach1,200
Mandate-based approach800
Fall-back approach450
Together2,450
What the rule then expects

Claims in the form of CIU 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_09.01.a,r0140,c0010,} = {C_09.01.a,r0141,c0010,} + {C_09.01.a,r0142,c0010,} + {C_09.01.a,r0143,c0010,}

The next five:

{C_09.01.a,r0140,c0055,} = {C_09.01.a,r0141,c0055,} + {C_09.01.a,r0142,c0055,} + {C_09.01.a,r0143,c0055,}{C_09.01.a,r0140,c0082,} = {C_09.01.a,r0141,c0082,} + {C_09.01.a,r0142,c0082,} + {C_09.01.a,r0143,c0082,}{C_09.01.a,r0140,c0050,} = {C_09.01.a,r0141,c0050,} + {C_09.01.a,r0142,c0050,} + {C_09.01.a,r0143,c0050,}{C_09.01.a,r0140,c0060,} = {C_09.01.a,r0141,c0060,} + {C_09.01.a,r0142,c0060,} + {C_09.01.a,r0143,c0060,}{C_09.01.a,r0140,c0061,} = {C_09.01.a,r0141,c0061,} + {C_09.01.a,r0142,c0061,} + {C_09.01.a,r0143,c0061,}

And 4 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.