Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Retail must equal the sum of its four parts (EBA rule v23331_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 09.02, geographical breakdown of exposures by residence of the obligor (IRB exposures).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Retail must equal these four added up:

  • Retail secured by residential real estate
  • Qualifying revolving
  • Purchased receivables
  • Other retail

EBA checks it for 14 columns, from original exposure pre conversion factors (0010) to expected loss amount (0130). That makes 14 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.

General credit risk adjustments: Retail = Secured by residential real estate + Qualifying Revolving + Purchased receivables + Other Retail

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 09.02 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

Geographical breakdown of exposures by residence of the obligor (IRB exposures) (C 09.02)

Rows

  • 0060Retail
  • 0095Secured by residential real estate
  • 0100Qualifying Revolving
  • 0105Purchased receivables
  • 0110Other Retail

Columns

  • 0010ORIGINAL EXPOSURE PRE CONVERSION FACTORS
  • 0030Of which: defaulted
  • 0040Observed new defaults for the period
  • 0050General credit risk adjustments
  • 0055Specific credit risk adjustments
  • 0060Write-offs
  • 0070Credit risk adjustments/write-offs for observed new defaults
  • 0105EXPOSURE VALUE
  • 0110RISK WEIGHTED EXPOSURE AMOUNT PRE SUPPORTING FACTOR
  • 0120Of which: defaulted
  • 0121(-) Adjustment to risk-weighted exposure amount due to SME supporting factor
  • 0122(-) Adjustment to risk-weighted exposure amount due to infrastructure projects supporting factor
  • 0125RISK WEIGHTED EXPOSURE AMOUNT AFTER SUPPORTING FACTOR
  • 0130EXPECTED LOSS AMOUNT

A worked example

The first of its checks, with simple numbers.

Illustrative values
Retail secured by residential real estate1,200
Qualifying revolving800
Purchased receivables450
Other retail300
Together2,750
What the rule then expects

Retail must then be 2,750.

2,750Passes
2,850Fails

A file that reports 2,750 passes. One that reports 2,850 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_09.02,r0060,c0050,} = {C_09.02,r0095,c0050,} + {C_09.02,r0100,c0050,} + {C_09.02,r0105,c0050,} + {C_09.02,r0110,c0050,}

The next five:

{C_09.02,r0060,c0105,} = {C_09.02,r0095,c0105,} + {C_09.02,r0100,c0105,} + {C_09.02,r0105,c0105,} + {C_09.02,r0110,c0105,}{C_09.02,r0060,c0121,} = {C_09.02,r0095,c0121,} + {C_09.02,r0100,c0121,} + {C_09.02,r0105,c0121,} + {C_09.02,r0110,c0121,}{C_09.02,r0060,c0120,} = {C_09.02,r0095,c0120,} + {C_09.02,r0100,c0120,} + {C_09.02,r0105,c0120,} + {C_09.02,r0110,c0120,}{C_09.02,r0060,c0070,} = {C_09.02,r0095,c0070,} + {C_09.02,r0100,c0070,} + {C_09.02,r0105,c0070,} + {C_09.02,r0110,c0070,}{C_09.02,r0060,c0060,} = {C_09.02,r0095,c0060,} + {C_09.02,r0100,c0060,} + {C_09.02,r0105,c0060,} + {C_09.02,r0110,c0060,}

And 8 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.