Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The absolute value of total exposures cannot be less than the absolute value of exposures subject to SME-supporting factor (EBA rule v23609_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 07.00.a, credit and counterparty credit risks and free deliveries: standardised approach to capital requirements.

Check your file against this ruleWhat to do if it fails

The rule in plain words

The absolute value of total exposures cannot be less than the absolute value of exposures subject to SME-supporting factor.

EBA checks it for 26 columns, from original exposure pre conversion factors (0010) to risk weighted exposure amount after supporting factors and after FX-mismatch (0220). That makes 26 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.

Net exposure after CRM substitution effects pre conversion factors: the absolute value of TOTAL EXPOSURES >= the absolute value of of which: exposures subject to SME-supporting factor

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller than it may be, one of them is wrong: check both before you change either.
  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 07.00 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: standardised approach to capital requirements (C 07.00.a)

Rows

  • 0010TOTAL EXPOSURES
  • 0030of which: exposures subject to SME-supporting factor

Columns

  • 0010Original exposure pre conversion factors
  • 0030(-) Value adjustments and provision associated with the original exposure
  • 0040Exposure net of value adjustments and provisions
  • 0050(-) Guarantees
  • 0060(-) Credit derivatives
  • 0070(-) Financial collateral: simple method
  • 0080(-) Other funded credit protection
  • 0090(-) Total Outflows
  • 0100Total Inflows (+)
  • 0110Net exposure after CRM substitution effects pre conversion factors
  • 0120Volatility adjustment to the exposure
  • 0130(-) Financial collateral: adjusted value (Cvam)
  • 0140(-) of which: Volatility and maturity adjustments
  • 0150Fully adjusted exposure value (E*)
  • 01600%
  • 016510%
  • 017020%
  • 017540%
  • 018050%
  • 0190100%
  • 0195Transitional arrangements for UCCs
  • 0200Exposure value
  • 0215RISK WEIGHTED EXPOSURE AMOUNT PRE SUPPORTING FACTORS AND PRE FX-MISMATCH
  • 0216(-) Adjustment to risk-weighted exposure amount due to SME supporting factor
  • 0217(-) Adjustment to risk-weighted exposure amount due to infrastructure projects supporting factor
  • 0220RISK WEIGHTED EXPOSURE AMOUNT AFTER SUPPORTING FACTORS AND AFTER FX-MISMATCH
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}.

abs({C_07.00.a,r0010,c0110,}) >= abs({C_07.00.a,r0030,c0110,})

The next five:

abs({C_07.00.a,r0010,c0070,}) >= abs({C_07.00.a,r0030,c0070,})abs({C_07.00.a,r0010,c0200,}) >= abs({C_07.00.a,r0030,c0200,})abs({C_07.00.a,r0010,c0120,}) >= abs({C_07.00.a,r0030,c0120,})abs({C_07.00.a,r0010,c0216,}) >= abs({C_07.00.a,r0030,c0216,})abs({C_07.00.a,r0010,c0190,}) >= abs({C_07.00.a,r0030,c0190,})

And 20 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.