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1 min readEBA reporting framework 4.2Updated 10 November 2026

Exposures assigned to obligor grades or pools: total must equal exposure value arising from counterparty credit risk (EBA rule v23336_m)

A check in the own funds and capital requirements return (COREP own funds), on templates C 08.01.c, credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - TOTAL - of which arising from counterparty credit risk and off balance sheet and C 08.02, credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - Breakdown of exposures assigned to obligor grades or pools by obligor grades.

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The rule in plain words

Exposures assigned to obligor grades or pools: total must equal exposure value arising from counterparty credit risk.

The template it checks

Credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - TOTAL - of which arising from counterparty credit risk and off balance sheet (C 08.01.c)

Row

  • 0070Exposures assigned to obligor grades or pools: Total

Column

  • 0130Of which: arising from counterparty credit risk

Credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - Breakdown of exposures assigned to obligor grades or pools by obligor grades (C 08.02)

Column

  • 0130Of which: arising from counterparty credit risk
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

sum({C_08.01.c,r0070,c0130,}) = sum({C_08.02,,c0130,})

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.