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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Exposure net of value adjustments and provisions must equal the sum of its two parts (C 10.00, EBA rule v22991_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 10.00, credit and counterparty credit risks and free deliveries: IRB exposures subject to output floor.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Exposure net of value adjustments and provisions must equal original exposure pre conversion factors plus (-) value adjustments and provisions associated with the original exposure.

EBA checks it for 40 rows, from total exposures (0010) to SA exposures subject to counterparty credit risk under the IMM (0270). That makes 40 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.

Central governments or central banks, EXPOSURE NET OF VALUE ADJUSTMENTS AND PROVISIONS = Central governments or central banks, ORIGINAL EXPOSURE PRE CONVERSION FACTORS + Central governments or central banks, (-) VALUE ADJUSTMENTS AND PROVISIONS ASSOCIATED WITH THE ORIGINAL EXPOSURE

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 10.00 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

Credit and counterparty credit risks and free deliveries: IRB exposures subject to output floor (C 10.00)

Rows

  • 0010TOTAL EXPOSURES
  • 0020Of which: Additional stricter prudential requirements based on Article 124 of Regulation (EU) No 575/2013
  • 0040Central governments or central banks
  • 0050Regional governments or local authorities
  • 0060Public sector entities
  • 0070Multilateral Development Banks
  • 0080International Organisations
  • 0090Institutions
  • 0100Corporates - Other
  • 0101Of which: Exposures to unrated corporates with a PD estimate
  • 0110Of which: Purchased receivables
  • 0120Corporates - Specialised Lending
  • 0130Retail
  • 0131Of which: Qualifying revolving
  • 0132Of which: Purchased receivables
  • 0150Secured by mortgages on immovable property and ADC exposures
  • 0151Of which: Exposures secured by mortgages on residential property up to 55% of the property value
  • 0152Of which: Exposures secured by mortgages on residential property between 55% and 80% of the property value
  • 0153Of which: Secured by mortgages on residential immovable property - non-IPRE (secured)
  • 0154Of which: Secured by mortgages on residential immovable property - non-IPRE (unsecured)
  • 0155Of which: Secured by mortgages on residential immovable property - Other - non-IPRE
  • 0156Of which: Secured by mortgages on residential immovable property - IPRE
  • 0157Of which: Secured by mortgages on residential immovable property - Other - IPRE
  • 0158Of which: Secured by mortgages on commercial immovable property - non-IPRE (secured)
  • 0159Of which: Secured by mortgages on commercial immovable property - non-IPRE (unsecured)
  • 0160Of which: Secured by mortgages on commercial immovable property - Other - non-IPRE
  • 0161Of which: Secured by mortgages on commercial immovable property - IPRE
  • 0162Of which: Secured by mortgages on commercial immovable property - Other - IPRE
  • 0163Of which: Acquisition, development and construction (ADC)
  • 0170Of which: Categorised as Retail - secured by residential real estate in IRB
  • 0180Exposures in default
  • 0190Subordinated debt exposures
  • 0200Covered bonds
  • 0210Claims on institutions and corporates with a short-term credit assessment
  • 0220Collective investments undertakings (CIU)
  • 0230Equity
  • 0240Other items
  • 0250Corporates - F-IRB
  • 0260Corporates - A-IRB
  • 0270SA exposures subject to counterparty credit risk under the IMM

Columns

  • 0010ORIGINAL EXPOSURE PRE CONVERSION FACTORS
  • 0020(-) VALUE ADJUSTMENTS AND PROVISIONS ASSOCIATED WITH THE ORIGINAL EXPOSURE
  • 0030EXPOSURE NET OF VALUE ADJUSTMENTS AND PROVISIONS

A worked example

The first of its checks, with simple numbers.

Illustrative values
Original exposure pre conversion factors1,200
(-) value adjustments and provisions associated with the original exposure800
Together2,000
What the rule then expects

Exposure net of value adjustments and provisions must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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_10.00,r0040,c0030,} = {C_10.00,r0040,c0010,} + {C_10.00,r0040,c0020,}

The next five:

{C_10.00,r0170,c0030,} = {C_10.00,r0170,c0010,} + {C_10.00,r0170,c0020,}{C_10.00,r0163,c0030,} = {C_10.00,r0163,c0010,} + {C_10.00,r0163,c0020,}{C_10.00,r0010,c0030,} = {C_10.00,r0010,c0010,} + {C_10.00,r0010,c0020,}{C_10.00,r0100,c0030,} = {C_10.00,r0100,c0010,} + {C_10.00,r0100,c0020,}{C_10.00,r0157,c0030,} = {C_10.00,r0157,c0010,} + {C_10.00,r0157,c0020,}

And 34 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.