Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total must equal >9 years plus >8 years <=9 years plus >7 years <=8 years (EBA rule v23722_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 35.02, nPE loss coverage: minimum coverage requirements and exposure values of non-performing exposure excluding forborne exposures that fall under article 47c (6) CRR (NPE lc2).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total must equal these three added up:

  • >9 years
  • >8 years <=9 years
  • >7 years <=8 years

All the values are in the part of NPEs guaranteed or counter-guaranteed by an eligible protection provider (factor 1) row (0110) of C 35.02.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

Part of NPEs guaranteed or counter-guaranteed by an eligible protection provider (factor 1), Total = Part of NPEs guaranteed or counter-guaranteed by an eligible protection provider (factor 1), >9 years + Part of NPEs guaranteed or counter-guaranteed by an eligible protection provider (factor 1), >8 years <=9 years + Part of NPEs guaranteed or counter-guaranteed by an eligible protection provider (factor 1), >7 years <=8 years

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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 35.02 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

NPE loss coverage: minimum coverage requirements and exposure values of non-performing exposure excluding forborne exposures that fall under article 47c (6) CRR (NPE lc2) (C 35.02)

Row

  • 0110Part of NPEs guaranteed or counter-guaranteed by an eligible protection provider (factor 1)

Columns

  • 0080>7 years <=8 years
  • 0090>8 years <=9 years
  • 0100>9 years
  • 0110Total

A worked example

The first of its checks, with simple numbers.

Illustrative values
>9 years1,200
>8 years <=9 years800
>7 years <=8 years450
Together2,450
What the rule then expects

Total must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Show the rule as writtenShow

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

{C_35.02,r0110,c0110,} = sum({C_35.02,r0110,c0100,},{C_35.02,r0110,c0090,},{C_35.02,r0110,c0080,})

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.