Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Fully adjusted exposure value (E*) cannot be less than the sum of seven columns (C 07.00.a, EBA rule v4748_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 07.00.a, credit and counterparty credit risks and free deliveries: standardised approach to capital requirements.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Fully adjusted exposure value (E*) cannot be less than these seven added up:

  • 0%
  • 10%
  • 20%
  • 40%
  • 50%
  • 100%
  • Transitional arrangements for UCCs

EBA checks it for 37 rows, from total exposures (0010) to other risk weights (0280). That makes 37 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.

of which: Exposures under the standardised approach with prior supervisory permission to carry out a sequential IRB implementation, Fully adjusted exposure value (E*) >= of which: Exposures under the standardised approach with prior supervisory permission to carry out a sequential IRB implementation, 0% + of which: Exposures under the standardised approach with prior supervisory permission to carry out a sequential IRB implementation, 10% + of which: Exposures under the standardised approach with prior supervisory permission to carry out a sequential IRB implementation, 20% + of which: Exposures under the standardised approach with prior supervisory permission to carry out a sequential IRB implementation, 40% + of which: Exposures under the standardised approach with prior supervisory permission to carry out a sequential IRB implementation, 50% + of which: Exposures under the standardised approach with prior supervisory permission to carry out a sequential IRB implementation, 100% + of which: Exposures under the standardised approach with prior supervisory permission to carry out a sequential IRB implementation, Transitional arrangements for UCCs

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 07.00 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 and counterparty credit risks and free deliveries: standardised approach to capital requirements (C 07.00.a)

Rows

  • 0010TOTAL EXPOSURES
  • 0011of which: Exposures to central banks
  • 0015of which: Defaulted exposures in exposure classes 'CIUs' and ‘equity exposures’
  • 0020of which: SME
  • 0030of which: exposures subject to SME-supporting factor
  • 0035of which: exposures subject to infrastructure projects supporting factor
  • 0050of which: Exposures under the permanent partial use of the standardised approach
  • 0060of which: Exposures under the standardised approach with prior supervisory permission to carry out a sequential IRB implementation
  • 0061of which: IPRE exposures meeting any of the conditions laid down in Article 124(2), point (a)(ii), points (1) to (4) of Regulation (EU) No 5
  • 0062of which: IPRE exposures where the derogation set out in Article 125(2) of Regulation (EU) No 575/2013, subparagraph 3 is applied
  • 0063of which: IPRE exposures where the derogation set out in Article 126(2) of Regulation (EU) No 575/2013, subparagraph 3 is applied
  • 0064of which: Equity exposures under the IRB approach
  • 01400%
  • 01502%
  • 01604%
  • 017010%
  • 018020%
  • 018530%
  • 019035%
  • 019540%
  • 019645%
  • 020050%
  • 020560%
  • 021070%
  • 022075%
  • 022580%
  • 022690%
  • 0230100%
  • 0231105%
  • 0232110%
  • 0235130%
  • 0240150%
  • 0250250%
  • 0260370%
  • 0265400%
  • 02701250%
  • 0280Other risk weights

Columns

  • 0150Fully adjusted exposure value (E*)
  • 01600%
  • 016510%
  • 017020%
  • 017540%
  • 018050%
  • 0190100%
  • 0195Transitional arrangements for UCCs

A worked example

The first of its checks, with simple numbers.

Illustrative values
0%1,200
10%800
20%450
40%300
50%150
100%100
Transitional arrangements for UCCs60
Together3,060
What the rule then expects

Fully adjusted exposure value (E*) must then be at least 3,060.

3,060Passes
2,960Fails

A file that reports 3,060 passes. One that reports 2,960 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{C_07.00.a,r0060,c0150,} >= {C_07.00.a,r0060,c0160,} + {C_07.00.a,r0060,c0165,} + {C_07.00.a,r0060,c0170,} + {C_07.00.a,r0060,c0175,} + {C_07.00.a,r0060,c0180,} + {C_07.00.a,r0060,c0190,} + {C_07.00.a,r0060,c0195,}

The next five:

{C_07.00.a,r0160,c0150,} >= {C_07.00.a,r0160,c0160,} + {C_07.00.a,r0160,c0165,} + {C_07.00.a,r0160,c0170,} + {C_07.00.a,r0160,c0175,} + {C_07.00.a,r0160,c0180,} + {C_07.00.a,r0160,c0190,} + {C_07.00.a,r0160,c0195,}{C_07.00.a,r0195,c0150,} >= {C_07.00.a,r0195,c0160,} + {C_07.00.a,r0195,c0165,} + {C_07.00.a,r0195,c0170,} + {C_07.00.a,r0195,c0175,} + {C_07.00.a,r0195,c0180,} + {C_07.00.a,r0195,c0190,} + {C_07.00.a,r0195,c0195,}{C_07.00.a,r0185,c0150,} >= {C_07.00.a,r0185,c0160,} + {C_07.00.a,r0185,c0165,} + {C_07.00.a,r0185,c0170,} + {C_07.00.a,r0185,c0175,} + {C_07.00.a,r0185,c0180,} + {C_07.00.a,r0185,c0190,} + {C_07.00.a,r0185,c0195,}{C_07.00.a,r0210,c0150,} >= {C_07.00.a,r0210,c0160,} + {C_07.00.a,r0210,c0165,} + {C_07.00.a,r0210,c0170,} + {C_07.00.a,r0210,c0175,} + {C_07.00.a,r0210,c0180,} + {C_07.00.a,r0210,c0190,} + {C_07.00.a,r0210,c0195,}{C_07.00.a,r0231,c0150,} >= {C_07.00.a,r0231,c0160,} + {C_07.00.a,r0231,c0165,} + {C_07.00.a,r0231,c0170,} + {C_07.00.a,r0231,c0175,} + {C_07.00.a,r0231,c0180,} + {C_07.00.a,r0231,c0190,} + {C_07.00.a,r0231,c0195,}

And 31 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.