Line4

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

Off-balance sheet items and derivatives: the sum of six sheets cannot be more than amount (column 0360, EBA rule v7377_m)

A check in the own funds and capital requirements return (COREP own funds), on templates C 14.00, detailed information on securitisations and C 14.01, (CR sec details) Detailed information on securitisations by approach.

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

For off-balance sheet items and derivatives: these six added up, all for first loss cannot be more than amount:

  • 1250% for positions not subject to any method
  • Standardised approach for securitisations (sec-SA)
  • Internal assessment approach
  • External ratings-based approach for securitisation positions (sec-erba)
  • Internal ratings-based approach for securitisation positions (sec-IRBA)
  • Specific treatment for senior tranches of qualifying NPE securitisations

The template it checks

Detailed information on securitisations (C 14.00)

Column

  • 0280AMOUNT

(CR sec details) Detailed information on securitisations by approach (C 14.01)

Column

  • 0360FIRST LOSS

Sheets

  • 0010Standardised approach for securitisations (SEC-SA)
  • 0020External ratings-based approach for securitisation positions (SEC-ERBA)
  • 0030Internal ratings-based approach for securitisation positions (SEC-IRBA)
  • 00401250% for positions not subject to any method
  • 0050Internal assessment approach
  • 0060Specific treatment for senior tranches of qualifying NPE securitisations
Show the rule as writtenShow

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

sum({C_14.01,,c0360,s0040},{C_14.01,,c0360,s0010},{C_14.01,,c0360,s0050},{C_14.01,,c0360,s0020},{C_14.01,,c0360,s0030},{C_14.01,,c0360,s0060}) <= {C_14.00,,c0280,}

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.