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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A conditional check across capital adequacy: Memorandum items and capital adequacy: own funds definition (C 04.00, C 01.00, EBA rule v4811_m)

A warning in the own funds and capital requirements return (COREP own funds), on templates C 01.00, capital adequacy - own funds definition and C 04.00, capital adequacy - Memorandum items.

Check your file against this ruleWhat to do if it fails

The rule in plain words

If IRB excess (+) or shortfall (-) of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses f is negative, and IRB excess (+) or shortfall (-) of specific credit risk adjustments to expected losses for defaulted exposures is negative, (-) IRB shortfall of credit risk adjustments to expected losses must equal IRB excess (+) or shortfall (-) of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses f plus IRB excess (+) or shortfall (-) of specific credit risk adjustments to expected losses for defaulted exposures.

All the values are in the amount column (0010).

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

How the Line4 Check report words itShow

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

If C_04.00: IRB excess (+) or shortfall (-) of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses f < 0 and C_04.00: IRB excess (+) or shortfall (-) of specific credit risk adjustments to expected losses for defaulted exposures < 0, then C_01.00: (-) IRB shortfall of credit risk adjustments to expected losses = C_04.00: IRB excess (+) or shortfall (-) of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses f + C_04.00: IRB excess (+) or shortfall (-) of specific credit risk adjustments to expected losses for defaulted exposures

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02The check applies only when its first part holds in your file. When it does, the second part must hold too: fix the second part, or correct the first.
  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 01.00 and C 04.00 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

Capital adequacy - own funds definition (C 01.00)

Row

  • 0380(-) IRB shortfall of credit risk adjustments to expected losses

Column

  • 0010Amount

Capital adequacy - Memorandum items (C 04.00)

Rows

  • 0100IRB excess (+) or shortfall (-) of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses f
  • 0145IRB excess (+) or shortfall (-) of specific credit risk adjustments to expected losses for defaulted exposures

Column

  • 0010Amount
Show the rule as writtenShow

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

if ({C_04.00,r0100,c0010,} < 0 and {C_04.00,r0145,c0010,} < 0) then ({C_01.00,r0380,c0010,} = {C_04.00,r0100,c0010,} + {C_04.00,r0145,c0010,}) else True

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.