Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Exposures treated as sovereigns must equal the sum of its four parts (C 43.00.c, EBA rule v8830_m)

A warning in the leverage ratio return (COREP LR), on template C 43.00.c, breakdown of leverage ratio exposure measure components: other non-trading book exposures (IRB).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Exposures treated as sovereigns must equal these four added up:

  • Central governments and central banks
  • PSEs treated as sovereigns
  • Regional governments and local authorities treated as sovereigns
  • MDBs and international organisations treated as sovereigns

EBA checks it for two columns, all for IRB exposures: leverage ratio exposure value: and RWEAs:. That makes two 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.

RWEAs: IRB exposures: Exposures treated as sovereigns = Central governments and Central banks + PSEs treated as sovereigns + Regional governments and local authorities treated as sovereigns + MDBs and international organisations treated as sovereigns

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 43.00 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

Breakdown of leverage ratio exposure measure components: other non-trading book exposures (IRB) (C 43.00.c)

Rows

  • 0090Exposures treated as sovereigns
  • 0100Central governments and Central banks
  • 0110Regional governments and local authorities treated as sovereigns
  • 0120MDBs and international organisations treated as sovereigns
  • 0130PSEs treated as sovereigns

Columns

  • 0020Leverage Ratio Exposure Value: IRB Exposures
  • 0040RWEAs: IRB exposures

A worked example

The first of its checks, with simple numbers.

Illustrative values
Central governments and central banks1,200
PSEs treated as sovereigns800
Regional governments and local authorities treated as sovereigns450
MDBs and international organisations treated as sovereigns300
Together2,750
What the rule then expects

Exposures treated as sovereigns must then be 2,750.

2,750Passes
2,850Fails

A file that reports 2,750 passes. One that reports 2,850 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

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_43.00.c,r0090,c0040,} = {C_43.00.c,r0100,c0040,} + {C_43.00.c,r0130,c0040,} + {C_43.00.c,r0110,c0040,} + {C_43.00.c,r0120,c0040,}

The next one:

{C_43.00.c,r0090,c0020,} = {C_43.00.c,r0100,c0020,} + {C_43.00.c,r0130,c0020,} + {C_43.00.c,r0110,c0020,} + {C_43.00.c,r0120,c0020,}

Every COREP LR rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.