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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total exposures must equal the sum of its seven parts (C 33.00.a, EBA rule v10651_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 33.00.a, general governments exposures by country of the counterparty and regulatory approach (Gov).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total exposures must equal these seven added up:

  • [ 0 - 3m [
  • [ 3m - 1y [
  • [ 1y - 2y [
  • [ 2y - 3y [
  • [ 3y - 5y [
  • [ 5y - 10y [
  • [ 10Y - more

EBA checks it for 26 columns, from total gross carrying amount of non-derivative financial assets (0010) to accumulated negative changes in fair value due to credit risk (0260). That makes 26 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.

Non-trading financial assets mandatorily at fair value through profit or loss: Total exposures = [ 0 - 3M [ + [ 3M - 1Y [ + [ 1Y - 2Y [ + [ 2Y - 3Y [ + [ 3Y - 5Y [ + [ 5Y - 10Y [ + [ 10Y - more

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 33.00 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

General governments exposures by country of the counterparty and regulatory approach (Gov) (C 33.00.a)

Rows

  • 0010Total exposures
  • 0170[ 0 - 3M [
  • 0180[ 3M - 1Y [
  • 0190[ 1Y - 2Y [
  • 0200[ 2Y - 3Y [
  • 0210[ 3Y - 5Y [
  • 0220[ 5Y - 10Y [
  • 0230[ 10Y - more

Columns

  • 0010Total gross carrying amount of non-derivative financial assets
  • 0020Total carrying amount of non-derivative financial assets (net of short positions)
  • 0030Financial assets held for trading
  • 0040Trading financial assets
  • 0050Non-trading financial assets mandatorily at fair value through profit or loss
  • 0060Financial assets designated at fair value through profit or loss
  • 0070Non-trading non-derivative financial assets measured at fair value through profit or loss
  • 0080Financial assets at fair value through other comprehensive income
  • 0090Non-trading non-derivative financial assets measured at fair value to equity
  • 0100Financial assets at amortised cost
  • 0110Non-trading non-derivative financial assets measured at a cost-based method
  • 0120Other non-trading non-derivative financial assets
  • 0130Short positions
  • 0140Of which: Short positions from reverse repurchased loans classified as held for trading or trading financial assets
  • 0150Accumulated impairment
  • 0160of which: from financial assets at fair value through other comprehensive income or from non-trading non-derivative financial assets measure
  • 0170Accumulated negative changes in fair value due to credit risk
  • 0180of which: from non-trading financial assets mandatorily at fair value through profit or loss, financial assets designated at fair value thro
  • 0190of which: from financial assets at fair value through other comprehensive income or from non-trading non-derivative financial assets measure
  • 0200Carrying amount
  • 0210Notional amount
  • 0220Carrying amount
  • 0230Notional amount
  • 0240Nominal amount
  • 0250Provisions
  • 0260Accumulated negative changes in fair value due to credit risk

A worked example

The first of its checks, with simple numbers.

Illustrative values
[ 0 - 3m [1,200
[ 3m - 1y [800
[ 1y - 2y [450
[ 2y - 3y [300
[ 3y - 5y [150
[ 5y - 10y [100
[ 10Y - more60
Together3,060
What the rule then expects

Total exposures must then be 3,060.

3,060Passes
3,160Fails

A file that reports 3,060 passes. One that reports 3,160 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_33.00.a,r0010,c0050,} = {C_33.00.a,r0170,c0050,} + {C_33.00.a,r0180,c0050,} + {C_33.00.a,r0190,c0050,} + {C_33.00.a,r0200,c0050,} + {C_33.00.a,r0210,c0050,} + {C_33.00.a,r0220,c0050,} + {C_33.00.a,r0230,c0050,}

The next five:

{C_33.00.a,r0010,c0250,} = {C_33.00.a,r0170,c0250,} + {C_33.00.a,r0180,c0250,} + {C_33.00.a,r0190,c0250,} + {C_33.00.a,r0200,c0250,} + {C_33.00.a,r0210,c0250,} + {C_33.00.a,r0220,c0250,} + {C_33.00.a,r0230,c0250,}{C_33.00.a,r0010,c0070,} = {C_33.00.a,r0170,c0070,} + {C_33.00.a,r0180,c0070,} + {C_33.00.a,r0190,c0070,} + {C_33.00.a,r0200,c0070,} + {C_33.00.a,r0210,c0070,} + {C_33.00.a,r0220,c0070,} + {C_33.00.a,r0230,c0070,}{C_33.00.a,r0010,c0020,} = {C_33.00.a,r0170,c0020,} + {C_33.00.a,r0180,c0020,} + {C_33.00.a,r0190,c0020,} + {C_33.00.a,r0200,c0020,} + {C_33.00.a,r0210,c0020,} + {C_33.00.a,r0220,c0020,} + {C_33.00.a,r0230,c0020,}{C_33.00.a,r0010,c0190,} = {C_33.00.a,r0170,c0190,} + {C_33.00.a,r0180,c0190,} + {C_33.00.a,r0190,c0190,} + {C_33.00.a,r0200,c0190,} + {C_33.00.a,r0210,c0190,} + {C_33.00.a,r0220,c0190,} + {C_33.00.a,r0230,c0190,}{C_33.00.a,r0010,c0040,} = {C_33.00.a,r0170,c0040,} + {C_33.00.a,r0180,c0040,} + {C_33.00.a,r0190,c0040,} + {C_33.00.a,r0200,c0040,} + {C_33.00.a,r0210,c0040,} + {C_33.00.a,r0220,c0040,} + {C_33.00.a,r0230,c0040,}

And 20 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.