Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total exposures must equal the sum of its 15 parts (EBA rule v6051_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 09.01.b, geographical breakdown of exposures by residence of the obligor (SA exposures) - exposures in default.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total exposures must equal these 15 added up:

  • Central governments or central banks
  • Regional governments or local authorities
  • Public sector entities
  • Multilateral development banks
  • International organisations
  • Institutions
  • Corporates
  • Retail
  • Secured by mortgages on immovable property and ADC exposures
  • Subordinated debt exposures
  • Covered bonds
  • Claims on institutions and corporate with a short-term credit assessment
  • Collective investments undertakings (CIU)
  • Equity exposures
  • Other exposures

EBA checks it for three columns: defaulted exposures, observed new defaults for the period, and credit risk adjustments or write-offs for observed new defaults. 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.

Defaulted exposures: Total exposures = Central governments or central banks + Regional governments or local authorities + Public sector entities + Multilateral Development Banks + International Organisations + Institutions + Corporates + Retail + Secured by mortgages on immovable property and ADC exposures + Subordinated debt exposures + Covered bonds + Claims on institutions and corporate with a short-term credit assessment + Collective investments undertakings (CIU) + Equity exposures + Other exposures

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 09.01 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

Geographical breakdown of exposures by residence of the obligor (SA exposures) - exposures in default (C 09.01.b)

Rows

  • 0010Central governments or central banks
  • 0020Regional governments or local authorities
  • 0030Public sector entities
  • 0040Multilateral Development Banks
  • 0050International Organisations
  • 0060Institutions
  • 0070Corporates
  • 0080Retail
  • 0090Secured by mortgages on immovable property and ADC exposures
  • 0115Subordinated debt exposures
  • 0120Covered bonds
  • 0130Claims on institutions and corporate with a short-term credit assessment
  • 0140Collective investments undertakings (CIU)
  • 0150Equity exposures
  • 0160Other exposures
  • 0170Total exposures

Columns

  • 0020Defaulted exposures
  • 0040Observed new defaults for the period
  • 0070Credit risk adjustments/write-offs for observed new defaults
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_09.01.b,r0170,c0020,} = {C_09.01.b,r0010,c0020,} + {C_09.01.b,r0020,c0020,} + {C_09.01.b,r0030,c0020,} + {C_09.01.b,r0040,c0020,} + {C_09.01.b,r0050,c0020,} + {C_09.01.b,r0060,c0020,} + {C_09.01.b,r0070,c0020,} + {C_09.01.b,r0080,c0020,} + {C_09.01.b,r0090,c0020,} + {C_09.01.b,r0115,c0020,} + {C_09.01.b,r0120,c0020,} + {C_09.01.b,r0130,c0020,} + {C_09.01.b,r0140,c0020,} + {C_09.01.b,r0150,c0020,} + {C_09.01.b,r0160,c0020,}

The next two:

{C_09.01.b,r0170,c0040,} = {C_09.01.b,r0010,c0040,} + {C_09.01.b,r0020,c0040,} + {C_09.01.b,r0030,c0040,} + {C_09.01.b,r0040,c0040,} + {C_09.01.b,r0050,c0040,} + {C_09.01.b,r0060,c0040,} + {C_09.01.b,r0070,c0040,} + {C_09.01.b,r0080,c0040,} + {C_09.01.b,r0090,c0040,} + {C_09.01.b,r0115,c0040,} + {C_09.01.b,r0120,c0040,} + {C_09.01.b,r0130,c0040,} + {C_09.01.b,r0140,c0040,} + {C_09.01.b,r0150,c0040,} + {C_09.01.b,r0160,c0040,}{C_09.01.b,r0170,c0070,} = {C_09.01.b,r0010,c0070,} + {C_09.01.b,r0020,c0070,} + {C_09.01.b,r0030,c0070,} + {C_09.01.b,r0040,c0070,} + {C_09.01.b,r0050,c0070,} + {C_09.01.b,r0060,c0070,} + {C_09.01.b,r0070,c0070,} + {C_09.01.b,r0080,c0070,} + {C_09.01.b,r0090,c0070,} + {C_09.01.b,r0115,c0070,} + {C_09.01.b,r0120,c0070,} + {C_09.01.b,r0130,c0070,} + {C_09.01.b,r0140,c0070,} + {C_09.01.b,r0150,c0070,} + {C_09.01.b,r0160,c0070,}

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.