Line4

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

A check on breakdown of credit exposures relevant for the calculation of the countercyclical buffer (C 09.04, EBA rule v8731_m)

A check in the own funds and capital requirements return (COREP own funds), on template C 09.04, breakdown of credit exposures relevant for the calculation of the countercyclical buffer by country and institution-specific countercyclical buffer rate.

EBA switched this rule off for filings submitted from 10 June 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 template it checks

Breakdown of credit exposures relevant for the calculation of the countercyclical buffer by country and institution-specific countercyclical buffer rate (C 09.04)

Show the rule as writtenShow

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

if (sum({C_09.04,r0055,c0010,}) > 0) then (sum({C_09.04,r0100,c0010,}) > 0) 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.