Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The absolute value of corporates cannot be less than the absolute value of corporates, SMEs (EBA rule v23666_h)

A warning in the own funds and capital requirements return (COREP own funds), on template C 08.07, credit risk and free deliveries: IRB approach to capital requirements: scope of use of IRB and SA approaches (CR IRB 7).

Check your file against this ruleWhat to do if it fails

The rule in plain words

The absolute value of corporates cannot be less than the absolute value of corporates - SMEs.

EBA checks it for two columns: total exposure value as defined in Article 166 of Regulation (EU) No 575/2013, and total exposure value subject to SA and IRB. That makes two 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.

Total exposure value subject to SA and IRB: the absolute value of Corporates >= the absolute value of Of which: corporates - SMEs

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 08.07 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 risk and free deliveries: IRB approach to capital requirements: scope of use of IRB and SA approaches (CR IRB 7) (C 08.07)

Rows

  • 0050Corporates
  • 0080Of which: corporates - SMEs

Columns

  • 0010Total exposure value as defined in Article 166 of Regulation (EU) No 575/2013
  • 0020Total exposure value subject to SA and IRB
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_08.07,r0050,c0020,}) >= abs({C_08.07,r0080,c0020,})

The next one:

abs({C_08.07,r0050,c0010,}) >= abs({C_08.07,r0080,c0010,})

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.