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.b, EBA rule v23671_h)

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

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 three columns: defaulted exposures, observed new defaults for the period, and credit risk adjustments or write-offs for observed new defaults. That makes three 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.

Observed new defaults for the period: 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) - exposures in default (C 09.01.b)

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

  • 0020Defaulted exposures
  • 0040Observed new defaults for the period
  • 0070Credit risk adjustments/write-offs for observed new defaults
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.b,r0090,c0040,} = {C_09.01.b,r0091,c0040,} + {C_09.01.b,r0092,c0040,} + {C_09.01.b,r0093,c0040,} + {C_09.01.b,r0094,c0040,} + {C_09.01.b,r0900,c0040,} + {C_09.01.b,r0901,c0040,} + {C_09.01.b,r0902,c0040,} + {C_09.01.b,r0903,c0040,} + {C_09.01.b,r0904,c0040,} + {C_09.01.b,r0905,c0040,} + {C_09.01.b,r0906,c0040,}

The next two:

{C_09.01.b,r0090,c0070,} = {C_09.01.b,r0091,c0070,} + {C_09.01.b,r0092,c0070,} + {C_09.01.b,r0093,c0070,} + {C_09.01.b,r0094,c0070,} + {C_09.01.b,r0900,c0070,} + {C_09.01.b,r0901,c0070,} + {C_09.01.b,r0902,c0070,} + {C_09.01.b,r0903,c0070,} + {C_09.01.b,r0904,c0070,} + {C_09.01.b,r0905,c0070,} + {C_09.01.b,r0906,c0070,}{C_09.01.b,r0090,c0020,} = {C_09.01.b,r0091,c0020,} + {C_09.01.b,r0092,c0020,} + {C_09.01.b,r0093,c0020,} + {C_09.01.b,r0094,c0020,} + {C_09.01.b,r0900,c0020,} + {C_09.01.b,r0901,c0020,} + {C_09.01.b,r0902,c0020,} + {C_09.01.b,r0903,c0020,} + {C_09.01.b,r0904,c0020,} + {C_09.01.b,r0905,c0020,} + {C_09.01.b,r0906,c0020,}

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.