Line4

1 min readSwitched off by EBA on 17 March 2026EBA reporting framework 4.2Updated 10 November 2026

Retail cannot be less than purchased receivables (row 0130, EBA rule v23053_m)

A check 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.

EBA switched this rule off for filings submitted from 17 March 2026, in a quarterly update to its list of validation rules. It no longer applies, so a failure here does not count, and Line4 Check does not run it.

The rule in plain words

Retail cannot be less than purchased receivables.

All the values are in the exposure net of value adjustments and provisions column (0030) of C 10.00.

EBA writes it out twelve times. These words are for the first; the others are the same rule on other cells.

The template it checks

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

Rows

  • 0130Retail
  • 0132Of which: Purchased receivables

Column

  • 0030EXPOSURE NET OF VALUE ADJUSTMENTS AND PROVISIONS
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,r0130,c0030,} >= {C_10.00,r0132,c0030,}

And 11 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.