Line4

1 min readSwitched off by EBA on 13 September 2026EBA reporting framework 4.2Updated 10 November 2026

The absolute value of value adjustments and provisions cannot be more than original exposure pre conversion factors (EBA rule v4758_m)

A check in the own funds and capital requirements return (COREP own funds), on template C 08.01.a, credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - TOTAL.

EBA switched this rule off for filings submitted from 13 September 2026, in a quarterly update to its list of validation rules. It no longer applies, so a failure here does not count, and Line4 Check does not run it.

The rule in plain words

The absolute value of (-) value adjustments and provisions cannot be more than original exposure pre conversion factors.

All the values are in the exposures assigned to obligor grades or pools: total row (0070) of C 08.01.a.

EBA writes it out two times. These words are for the first; the others are the same rule on other cells.

The template it checks

Credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - TOTAL (C 08.01.a)

Row

  • 0070Exposures assigned to obligor grades or pools: Total

Columns

  • 0020Original exposure pre conversion factors
  • 0290(-) value adjustments and provisions
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}.

abs({C_08.01.a,r0070,c0290,}) <= {C_08.01.a,r0070,c0020,}

And 1 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.