Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total exposures must equal look-through approach plus mandate-based approach plus fall-back approach (C 08.01.a, EBA rule v22992_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 exposures must equal look-through approach plus mandate-based approach plus fall-back approach.

EBA checks it for 33 columns, from original exposure pre conversion factors (0020) to number of obligors (0300). That makes 33 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.

Number of obligors: Total exposures = 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. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark C 08.01 as reported.
  5. 05This 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
  • 0190Look-through approach
  • 0200Mandate-based approach
  • 0210Fall-back approach

Columns

  • 0020Original exposure pre conversion factors
  • 0030Of which: large financial sector entities and unregulated financial entities
  • 0040(-) Guarantees
  • 0050(-) Credit derivatives
  • 0060(-) Other funded credit protection
  • 0070(-) Total outflows
  • 0080Total inflows (+)
  • 0090Exposure after CRM substitution effects pre conversion factors
  • 0101MODELLED CONVERSION FACTORS
  • 01020%
  • 010310%
  • 010420%
  • 010540%
  • 010650%
  • 0107100%
  • 0110Exposure value
  • 0140Of which: large financial sector entities and unregulated financial entities
  • 0150Guarantees
  • 0160Credit derivatives
  • 0170Own estimates of LGD's are used: other funded credit protection
  • 0171Cash on deposit
  • 0172Life insurance policies
  • 0173Instruments held by a third party
  • 0180Eligible financial collateral
  • 0190Real estate
  • 0200Other physical collateral
  • 0210Receivables
  • 0255Risk weighted exposure amount pre supporting factors
  • 0260Risk weighted exposure amount after supporting factor
  • 0270Of which: large financial sector entities and unregulated financial entities
  • 0280Expected loss amount
  • 0290(-) value adjustments and provisions
  • 0300Number of obligors
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,r0010,c0300,} = {C_08.01.a,r0190,c0300,} + {C_08.01.a,r0200,c0300,} + {C_08.01.a,r0210,c0300,}

The next five:

{C_08.01.a,r0010,c0160,} = {C_08.01.a,r0190,c0160,} + {C_08.01.a,r0200,c0160,} + {C_08.01.a,r0210,c0160,}{C_08.01.a,r0010,c0103,} = {C_08.01.a,r0190,c0103,} + {C_08.01.a,r0200,c0103,} + {C_08.01.a,r0210,c0103,}{C_08.01.a,r0010,c0150,} = {C_08.01.a,r0190,c0150,} + {C_08.01.a,r0200,c0150,} + {C_08.01.a,r0210,c0150,}{C_08.01.a,r0010,c0140,} = {C_08.01.a,r0190,c0140,} + {C_08.01.a,r0200,c0140,} + {C_08.01.a,r0210,c0140,}{C_08.01.a,r0010,c0070,} = {C_08.01.a,r0190,c0070,} + {C_08.01.a,r0200,c0070,} + {C_08.01.a,r0210,c0070,}

And 27 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.