Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Secured by mortgages on immovable property and ADC exposures must equal the sum of its eleven parts (C 09.01.a, row 0090, EBA rule v23670_h)

A warning in the own funds and capital requirements return (COREP own funds), on template C 09.01.a, geographical breakdown of exposures by residence of the obligor (SA exposures).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Secured by mortgages on immovable property and ADC exposures must equal these eleven added up:

  • Secured by mortgages on residential immovable property - non-IPRE (secured)
  • Secured by mortgages on residential immovable property - non-IPRE (unsecured)
  • Secured by mortgages on residential immovable property - other - non-IPRE
  • Secured by mortgages on residential immovable property - IPRE
  • Secured by mortgages on residential immovable property - other - IPRE
  • Secured by mortgages on commercial immovable property - non-IPRE (secured)
  • Secured by mortgages on commercial immovable property - non-IPRE (unsecured)
  • Secured by mortgages on commercial immovable property - other - non-IPRE
  • Secured by mortgages on commercial immovable property - IPRE
  • Secured by mortgages on commercial immovable property - other - IPRE
  • Acquisition, development and construction (ADC)

EBA checks it for ten columns, from original exposure pre conversion factors (0010) to risk weighted exposure amount after supporting factors and after FX-mismatch (0090). That makes ten 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.

(-) Adjustment to risk-weighted exposure amount due to SME supporting factor: Secured by mortgages on immovable property and ADC exposures = Secured by mortgages on residential immovable property - non-IPRE (secured) + Secured by mortgages on residential immovable property - non-IPRE (unsecured) + Secured by mortgages on residential immovable property - Other - non-IPRE + Secured by mortgages on residential immovable property - IPRE + Secured by mortgages on residential immovable property - Other - IPRE + Secured by mortgages on commercial immovable property - non-IPRE (secured) + Secured by mortgages on commercial immovable property - non-IPRE (unsecured) + Secured by mortgages on commercial immovable property - Other - non-IPRE + Secured by mortgages on commercial immovable property - IPRE + Secured by mortgages on commercial immovable property - Other - IPRE + Acquisition, development and construction (ADC)

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 09.01 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 (SA exposures) (C 09.01.a)

Rows

  • 0090Secured by mortgages on immovable property and ADC exposures
  • 0091Secured by mortgages on residential immovable property - non-IPRE (secured)
  • 0092Secured by mortgages on residential immovable property - non-IPRE (unsecured)
  • 0093Secured by mortgages on residential immovable property - Other - non-IPRE
  • 0094Secured by mortgages on residential immovable property - IPRE
  • 0900Secured by mortgages on residential immovable property - Other - IPRE
  • 0901Secured by mortgages on commercial immovable property - non-IPRE (secured)
  • 0902Secured by mortgages on commercial immovable property - non-IPRE (unsecured)
  • 0903Secured by mortgages on commercial immovable property - Other - non-IPRE
  • 0904Secured by mortgages on commercial immovable property - IPRE
  • 0905Secured by mortgages on commercial immovable property - Other - IPRE
  • 0906Acquisition, development and construction (ADC)

Columns

  • 0010ORIGINAL EXPOSURE PRE CONVERSION FACTORS
  • 0050General credit risk adjustments
  • 0055Specific credit risk adjustments
  • 0060Write-offs
  • 0061Additional value adjustments and other own funds reductions
  • 0075EXPOSURE VALUE
  • 0080RISK WEIGHTED EXPOSURE AMOUNT PRE SUPPORTING FACTORS AND PRE FX-MISMATCH
  • 0081(-) Adjustment to risk-weighted exposure amount due to SME supporting factor
  • 0082(-) Adjustment to risk-weighted exposure amount due to infrastructure projects supporting factor
  • 0090RISK 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}.

{C_09.01.a,r0090,c0081,} = {C_09.01.a,r0091,c0081,} + {C_09.01.a,r0092,c0081,} + {C_09.01.a,r0093,c0081,} + {C_09.01.a,r0094,c0081,} + {C_09.01.a,r0900,c0081,} + {C_09.01.a,r0901,c0081,} + {C_09.01.a,r0902,c0081,} + {C_09.01.a,r0903,c0081,} + {C_09.01.a,r0904,c0081,} + {C_09.01.a,r0905,c0081,} + {C_09.01.a,r0906,c0081,}

The next five:

{C_09.01.a,r0090,c0055,} = {C_09.01.a,r0091,c0055,} + {C_09.01.a,r0092,c0055,} + {C_09.01.a,r0093,c0055,} + {C_09.01.a,r0094,c0055,} + {C_09.01.a,r0900,c0055,} + {C_09.01.a,r0901,c0055,} + {C_09.01.a,r0902,c0055,} + {C_09.01.a,r0903,c0055,} + {C_09.01.a,r0904,c0055,} + {C_09.01.a,r0905,c0055,} + {C_09.01.a,r0906,c0055,}{C_09.01.a,r0090,c0080,} = {C_09.01.a,r0091,c0080,} + {C_09.01.a,r0092,c0080,} + {C_09.01.a,r0093,c0080,} + {C_09.01.a,r0094,c0080,} + {C_09.01.a,r0900,c0080,} + {C_09.01.a,r0901,c0080,} + {C_09.01.a,r0902,c0080,} + {C_09.01.a,r0903,c0080,} + {C_09.01.a,r0904,c0080,} + {C_09.01.a,r0905,c0080,} + {C_09.01.a,r0906,c0080,}{C_09.01.a,r0090,c0050,} = {C_09.01.a,r0091,c0050,} + {C_09.01.a,r0092,c0050,} + {C_09.01.a,r0093,c0050,} + {C_09.01.a,r0094,c0050,} + {C_09.01.a,r0900,c0050,} + {C_09.01.a,r0901,c0050,} + {C_09.01.a,r0902,c0050,} + {C_09.01.a,r0903,c0050,} + {C_09.01.a,r0904,c0050,} + {C_09.01.a,r0905,c0050,} + {C_09.01.a,r0906,c0050,}{C_09.01.a,r0090,c0061,} = {C_09.01.a,r0091,c0061,} + {C_09.01.a,r0092,c0061,} + {C_09.01.a,r0093,c0061,} + {C_09.01.a,r0094,c0061,} + {C_09.01.a,r0900,c0061,} + {C_09.01.a,r0901,c0061,} + {C_09.01.a,r0902,c0061,} + {C_09.01.a,r0903,c0061,} + {C_09.01.a,r0904,c0061,} + {C_09.01.a,r0905,c0061,} + {C_09.01.a,r0906,c0061,}{C_09.01.a,r0090,c0060,} = {C_09.01.a,r0091,c0060,} + {C_09.01.a,r0092,c0060,} + {C_09.01.a,r0093,c0060,} + {C_09.01.a,r0094,c0060,} + {C_09.01.a,r0900,c0060,} + {C_09.01.a,r0901,c0060,} + {C_09.01.a,r0902,c0060,} + {C_09.01.a,r0903,c0060,} + {C_09.01.a,r0904,c0060,} + {C_09.01.a,r0905,c0060,} + {C_09.01.a,r0906,c0060,}

And 4 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.