Line4

3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

SA exposure classes excluding securitisation positions secured by mortgages on immovable property and ADC exposures must equal the sum of its eleven parts (C 10.00, EBA rule v23966_h)

A warning in the own funds and capital requirements return (COREP own funds), on template C 10.00, credit and counterparty credit risks and free deliveries: IRB exposures subject to output floor.

Check your file against this ruleWhat to do if it fails

The rule in plain words

SA exposure classes excluding securitisation positions secured by mortgages on immovable property and ADC exposures must equal these eleven added up:

  • SA exposure classes excluding securitisation positions secured by mortgages on residential immovable property - non-IPRE (secured)
  • SA exposure classes excluding securitisation positions secured by mortgages on residential immovable property - non-IPRE (unsecured)
  • SA exposure classes excluding securitisation positions secured by mortgages on residential immovable property - other - non-IPRE
  • SA exposure classes excluding securitisation positions secured by mortgages on residential immovable property - IPRE
  • SA exposure classes excluding securitisation positions secured by mortgages on residential immovable property - other - IPRE
  • SA exposure classes excluding securitisation positions secured by mortgages on commercial immovable property - non-IPRE (secured)
  • SA exposure classes excluding securitisation positions secured by mortgages on commercial immovable property - non-IPRE (unsecured)
  • SA exposure classes excluding securitisation positions secured by mortgages on commercial immovable property - other - non-IPRE
  • SA exposure classes excluding securitisation positions secured by mortgages on commercial immovable property - IPRE
  • SA exposure classes excluding securitisation positions secured by mortgages on commercial immovable property - other - IPRE
  • Acquisition, development and construction (ADC)

EBA checks it for twelve columns, from original exposure pre conversion factors (0010) to IRB exposures subject to counterparty credit risk under the IMM (0120). That makes twelve 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.

S-TREA: Secured by mortgages on immovable property and ADC exposures = Of which: Secured by mortgages on residential immovable property - non-IPRE (secured) + Of which: Secured by mortgages on residential immovable property - non-IPRE (unsecured) + Of which: Secured by mortgages on residential immovable property - Other - non-IPRE + Of which: Secured by mortgages on residential immovable property - IPRE + Of which: Secured by mortgages on residential immovable property - Other - IPRE + Of which: Secured by mortgages on commercial immovable property - non-IPRE (secured) + Of which: Secured by mortgages on commercial immovable property - non-IPRE (unsecured) + Of which: Secured by mortgages on commercial immovable property - Other - non-IPRE + Of which: Secured by mortgages on commercial immovable property - IPRE + Of which: Secured by mortgages on commercial immovable property - Other - IPRE + Of which: 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 10.00 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

Credit and counterparty credit risks and free deliveries: IRB exposures subject to output floor (C 10.00)

Rows

  • 0150Secured by mortgages on immovable property and ADC exposures
  • 0153Of which: Secured by mortgages on residential immovable property - non-IPRE (secured)
  • 0154Of which: Secured by mortgages on residential immovable property - non-IPRE (unsecured)
  • 0155Of which: Secured by mortgages on residential immovable property - Other - non-IPRE
  • 0156Of which: Secured by mortgages on residential immovable property - IPRE
  • 0157Of which: Secured by mortgages on residential immovable property - Other - IPRE
  • 0158Of which: Secured by mortgages on commercial immovable property - non-IPRE (secured)
  • 0159Of which: Secured by mortgages on commercial immovable property - non-IPRE (unsecured)
  • 0160Of which: Secured by mortgages on commercial immovable property - Other - non-IPRE
  • 0161Of which: Secured by mortgages on commercial immovable property - IPRE
  • 0162Of which: Secured by mortgages on commercial immovable property - Other - IPRE
  • 0163Of which: Acquisition, development and construction (ADC)

Columns

  • 0010ORIGINAL EXPOSURE PRE CONVERSION FACTORS
  • 0020(-) VALUE ADJUSTMENTS AND PROVISIONS ASSOCIATED WITH THE ORIGINAL EXPOSURE
  • 0030EXPOSURE NET OF VALUE ADJUSTMENTS AND PROVISIONS
  • 0040EXPOSURE VALUE
  • 0050OF WHICH: ARISING FROM COUNTERPARTY CREDIT RISK
  • 0060S-TREA
  • 0070OF WHICH: ARISING FROM COUNTERPARTY CREDIT RISK
  • 0080OF WHICH: WITH A CREDIT ASSESSMENT BY A NOMINATED ECAI
  • 0090EXPOSURES SECURED BY MORTGAGES ON RESIDENTIAL PROPERTY UP TO 55% OF THE PROPERTY VALUE
  • 0100EXPOSURES SECURED BY MORTGAGES ON RESIDENTIAL PROPERTY BETWEEN 55% AND 80% OF THE PROPERTY VALUE
  • 0110EXPOSURES TO UNRATED CORPORATES WITH A PD ESTIMATE
  • 0120IRB EXPOSURES SUBJECT TO COUNTERPARTY CREDIT RISK UNDER THE IMM
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_10.00,r0150,c0060,} = {C_10.00,r0153,c0060,} + {C_10.00,r0154,c0060,} + {C_10.00,r0155,c0060,} + {C_10.00,r0156,c0060,} + {C_10.00,r0157,c0060,} + {C_10.00,r0158,c0060,} + {C_10.00,r0159,c0060,} + {C_10.00,r0160,c0060,} + {C_10.00,r0161,c0060,} + {C_10.00,r0162,c0060,} + {C_10.00,r0163,c0060,}

The next five:

{C_10.00,r0150,c0050,} = {C_10.00,r0153,c0050,} + {C_10.00,r0154,c0050,} + {C_10.00,r0155,c0050,} + {C_10.00,r0156,c0050,} + {C_10.00,r0157,c0050,} + {C_10.00,r0158,c0050,} + {C_10.00,r0159,c0050,} + {C_10.00,r0160,c0050,} + {C_10.00,r0161,c0050,} + {C_10.00,r0162,c0050,} + {C_10.00,r0163,c0050,}{C_10.00,r0150,c0010,} = {C_10.00,r0153,c0010,} + {C_10.00,r0154,c0010,} + {C_10.00,r0155,c0010,} + {C_10.00,r0156,c0010,} + {C_10.00,r0157,c0010,} + {C_10.00,r0158,c0010,} + {C_10.00,r0159,c0010,} + {C_10.00,r0160,c0010,} + {C_10.00,r0161,c0010,} + {C_10.00,r0162,c0010,} + {C_10.00,r0163,c0010,}{C_10.00,r0150,c0090,} = {C_10.00,r0153,c0090,} + {C_10.00,r0154,c0090,} + {C_10.00,r0155,c0090,} + {C_10.00,r0156,c0090,} + {C_10.00,r0157,c0090,} + {C_10.00,r0158,c0090,} + {C_10.00,r0159,c0090,} + {C_10.00,r0160,c0090,} + {C_10.00,r0161,c0090,} + {C_10.00,r0162,c0090,} + {C_10.00,r0163,c0090,}{C_10.00,r0150,c0110,} = {C_10.00,r0153,c0110,} + {C_10.00,r0154,c0110,} + {C_10.00,r0155,c0110,} + {C_10.00,r0156,c0110,} + {C_10.00,r0157,c0110,} + {C_10.00,r0158,c0110,} + {C_10.00,r0159,c0110,} + {C_10.00,r0160,c0110,} + {C_10.00,r0161,c0110,} + {C_10.00,r0162,c0110,} + {C_10.00,r0163,c0110,}{C_10.00,r0150,c0120,} = {C_10.00,r0153,c0120,} + {C_10.00,r0154,c0120,} + {C_10.00,r0155,c0120,} + {C_10.00,r0156,c0120,} + {C_10.00,r0157,c0120,} + {C_10.00,r0158,c0120,} + {C_10.00,r0159,c0120,} + {C_10.00,r0160,c0120,} + {C_10.00,r0161,c0120,} + {C_10.00,r0162,c0120,} + {C_10.00,r0163,c0120,}

And 6 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.