Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total outflows must equal the sum of its three parts (C 08.01.a, EBA rule v1663_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 08.01.a, credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - TOTAL.

Check your file against this ruleWhat to do if it fails

The rule in plain words

(-) total outflows must equal these three added up:

  • (-) guarantees
  • (-) credit derivatives
  • (-) other funded credit protection

EBA checks it for 13 rows, from total exposures (0010) to acquisition, development and construction (ADC) (0910). That makes 13 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.

of which: Secured by mortgages on residential immovable property – IPRE, (-) Total outflows = of which: Secured by mortgages on residential immovable property – IPRE, (-) Guarantees + of which: Secured by mortgages on residential immovable property – IPRE, (-) Credit derivatives + of which: Secured by mortgages on residential immovable property – IPRE, (-) Other funded credit protection

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 08.01 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

Credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - TOTAL (C 08.01.a)

Rows

  • 0010Total exposures
  • 0015Of which: exposures subject to SME-supporting factor
  • 0016Of which: exposures subject to infrastructure projects supporting factor
  • 0017of which: Secured by mortgages on residential immovable property - non-IPRE
  • 0018of which: Secured by mortgages on residential immovable property – IPRE
  • 0019of which: Secured by mortgages on commercial immovable property - non-IPRE
  • 0020On balance sheet items subject to credit risk
  • 0030Off balance sheet items subject to credit risk
  • 0070Exposures assigned to obligor grades or pools: Total
  • 0170Exposures from free deliveries applying risk weights under the alternative treatment or 100% and other exposures subject to risk weights
  • 0180Dilution risk: total purchased receivables
  • 0900of which: Secured by mortgages on commercial immovable property – IPRE
  • 0910of which: Acquisition, development and construction (ADC)

Columns

  • 0040(-) Guarantees
  • 0050(-) Credit derivatives
  • 0060(-) Other funded credit protection
  • 0070(-) Total outflows

A worked example

The first of its checks, with simple numbers.

Illustrative values
(-) guarantees1,200
(-) credit derivatives800
(-) other funded credit protection450
Together2,450
What the rule then expects

(-) total outflows 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_08.01.a,r0018,c0070,} = {C_08.01.a,r0018,c0040,} + {C_08.01.a,r0018,c0050,} + {C_08.01.a,r0018,c0060,}

The next five:

{C_08.01.a,r0020,c0070,} = {C_08.01.a,r0020,c0040,} + {C_08.01.a,r0020,c0050,} + {C_08.01.a,r0020,c0060,}{C_08.01.a,r0910,c0070,} = {C_08.01.a,r0910,c0040,} + {C_08.01.a,r0910,c0050,} + {C_08.01.a,r0910,c0060,}{C_08.01.a,r0016,c0070,} = {C_08.01.a,r0016,c0040,} + {C_08.01.a,r0016,c0050,} + {C_08.01.a,r0016,c0060,}{C_08.01.a,r0170,c0070,} = {C_08.01.a,r0170,c0040,} + {C_08.01.a,r0170,c0050,} + {C_08.01.a,r0170,c0060,}{C_08.01.a,r0017,c0070,} = {C_08.01.a,r0017,c0040,} + {C_08.01.a,r0017,c0050,} + {C_08.01.a,r0017,c0060,}

And 7 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.