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1 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.c, EBA rule v4749_m)

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

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 three rows: exposures secured by mortgages on commercial immovable property, exposures secured by mortgages on residential immovable property, and acquisition, development and construction (ADC). 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.

Acquisition, development and construction (ADC), Fully adjusted exposure value (E*) >= Acquisition, development and construction (ADC), 0% + Acquisition, development and construction (ADC), 10% + Acquisition, development and construction (ADC), 20% + Acquisition, development and construction (ADC), 40% + Acquisition, development and construction (ADC), 50% + Acquisition, development and construction (ADC), 100% + Acquisition, development and construction (ADC), 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 - Memorandum items - secured on property (C 07.00.c)

Rows

  • 0290Exposures secured by mortgages on commercial immovable property
  • 0310Exposures secured by mortgages on residential immovable property
  • 0330Acquisition, development and construction (ADC)

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.c,r0330,c0150,} >= {C_07.00.c,r0330,c0160,} + {C_07.00.c,r0330,c0165,} + {C_07.00.c,r0330,c0170,} + {C_07.00.c,r0330,c0175,} + {C_07.00.c,r0330,c0180,} + {C_07.00.c,r0330,c0190,} + {C_07.00.c,r0330,c0195,}

The next two:

{C_07.00.c,r0310,c0150,} >= {C_07.00.c,r0310,c0160,} + {C_07.00.c,r0310,c0165,} + {C_07.00.c,r0310,c0170,} + {C_07.00.c,r0310,c0175,} + {C_07.00.c,r0310,c0180,} + {C_07.00.c,r0310,c0190,} + {C_07.00.c,r0310,c0195,}{C_07.00.c,r0290,c0150,} >= {C_07.00.c,r0290,c0160,} + {C_07.00.c,r0290,c0165,} + {C_07.00.c,r0290,c0170,} + {C_07.00.c,r0290,c0175,} + {C_07.00.c,r0290,c0180,} + {C_07.00.c,r0290,c0190,} + {C_07.00.c,r0290,c0195,}

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.