Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

% of retail exposures in IRB pools cannot be more than 1 (EBA rule v11874_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 14.00, detailed information on securitisations.

Check your file against this ruleWhat to do if it fails

The rule in plain words

% of retail exposures in IRB pools cannot be more than 1.

How the Line4 Check report words itShow

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

% OF RETAIL EXPOSURES IN IRB POOLS: % OF RETAIL EXPOSURES IN IRB POOLS <= 1

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value outside the limit in these cells.
  3. 03If the value is a percentage, EBA expects it as a decimal: 12% is reported as 0.12.
  4. 04EBA compares the values exactly here: there is no rounding tolerance.
  5. 05It runs only when your filing indicators mark C 14.00 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

Detailed information on securitisations (C 14.00)

Column

  • 0222% OF RETAIL EXPOSURES IN IRB POOLS

A worked example

The first of its checks, with simple numbers.

What the rule then expects

% of retail exposures in IRB pools can then be at most 1.

1Passes
1.1Fails

A file that reports 1 passes. One that reports 1.1 fails, by 0.1.

The numbers are illustrative.

Show the rule as writtenShow

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

{C_14.00,,c0222,} <= 1

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.