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In forceCapital, liquidity and large exposures (COREP)Last checked 11 November 2026

Market risk thresholds and alternative standardised approach (COREP_FRTB)

A regulatory return listed by the European Banking Authority (EBA), European Union.

Banks report the size of their trading book and of business subject to market risk (C 90.00), and their own funds requirement under the 'Alternative Standardised Approach' for market risk (C 91.00). The EBA says these were the first elements of the Fundamental Review of the Trading Book (FRTB) brought into EU rules by CRR2. Source

Official title: Implementing Technical Standards on specific reporting requirements for market risk (Commission Implementing Regulation (EU) 2021/453), templates C 90.00 and C 91.00

Check a FRTB file, freeEvery EBA rule for FRTB, in plain words

The facts

Who files
Institutions report to their competent authorities (Article 1(1)). Template C 90.00 covers the size of on- and off-balance-sheet business subject to market risk and the size of the trading book, against the thresholds in Articles 94(1) and 325a(1) CRR (Article 2). Template C 91.00 covers the results of the alternative standardised approach under Article 430b(1) CRR (Article 3). Both are reported individually or on a consolidated basis, as applicable. Competent authorities pass the data to the EBA (EBA/DC/404 Article 1(1)(d)). Source
How often
'on a quarterly basis as this information stands on 31 March, 30 June, 30 September and 31 December' (Article 1(1)). C 90.00 shows data for each month-end in the quarter (Annex II and the 4.2 COREP instructions). Source
Deadline
'by close of business of the following days: 12 May, 11 August, 11 November and 11 February' (Article 1(2)); if that day is not a working day in the authority's Member State, or is a weekend, by close of business of the next working day (Article 1(3)). Corrections without undue delay (Article 1(4)). Authorities to the EBA: within 10 business days of the remittance date for the 'Largest Institutions in the Member State' and 25 business days for 'Smaller Institutions' (EBA/DC/404 Article 3(1)). Source
Format
xBRL-CSV, XBRL-XML. Firms file in the data exchange format their national authority sets, following the EBA data point model and its validation rules. Authorities send the data to the EBA in xBRL-CSV only for reference dates from 31 March 2026; for earlier reference dates the EBA accepted xBRL-XML or xBRL-CSV. Source
How it is filed
Filing routes recorded for the EBA: EUCLID (European Centralised Infrastructure of Data); Pillar 3 data hub (P3DH) submissions. See how firms file with the EBA.
Status
In forceThe 4.2 page lists COREP_FRTB under 'ITS on Supervisory Reporting' and lists module 'FRTB' under 'ITS on specific reporting requirements for market risk' (EN_ITS.pdf), both 'Status: In force'. The 4.2.1 DPM table layouts have one module, COREP_FRTB, with C 00.01, C 90.00 and C 91.00, matching Annex I of 2021/453. The 4.4 page lists 'FRTB - expansion of the reporting (ASA details, AIMA)' within amendments to the ITS on supervisory reporting, expected first reference date 09/2027 (Phase 2). The EBA FRTB page shows the 2024 amending ITS (EBA/ITS/2024/02) as 'Not yet applicable'. The 4.2 'ITS on Supervisory Reporting' act (C(2025) 8378, recital 3) says market risk own funds requirements were postponed to 1 January 2027 and existing market risk reporting is kept until 31 December 2026. Source
Legal basis
Group
Capital, liquidity and large exposures (COREP)
Check a file before you file it

Line4 Check for EBA reporting runs EBA's own validation rules on a COREP_FRTB file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.2: all 59 of EBA's active checks.

Every EBA rule for FRTB, in plain words

It is not a substitute for the validation the supervisor runs when you submit.

Templates (3)

The tables and forms inside the return. Plain name first, the EBA's code in brackets.

  • Nature of Report (COREP) (C 00.01)
  • Trading book and market risk thresholds (TBT) (C 90.00)
  • Alternative Standardised Approach: Summary (MKR ASA SUM) (C 91.00)

Templates of module COREP_FRTB in EBA release 4.2, read from the module's entry point in the taxonomy package; parts of a template split into sub-tables (a, b, c) are listed once. Source

Validation rules

9 rules, as counted from the EBA's published material. Software can run them exactly as published. Source

How they are written: Excel list with one row per rule and module version: an expression column in the EBA's DPM-XL syntax, severity (error or warning), active status and reference-date range. The same rules ship as XBRL Formula assertions in the taxonomy package..

EBA's list applies the active COREP_FRTB_4.2 rules to reference dates from 2026-03-31 to 2026-09-29.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module COREP_FRTB_4.2 in EBA's validation rules list VR_4.4.phase1_.xlsx ((from 4.0) EBA_Validation rules, latest update 12/10/2026) with IsActive = Active: 9 of 9 listed. 0 of the active rules have severity error; the rest are warnings.

Counts are in the EBA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No publication of this return's data found on the EBA's risk analysis and data pages (checked 2026-11-11). Source

Official documents (18)

The EBA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

  • Legal Act (COREP_FRTB)

    Legal text · PDF · 509.1 KB · 15 March 2021

    OJ L 89, 16.3.2021. Applies from 5 October 2021 (Article 5).

    SHA-256 dcc3ecf2bd05show in fulldcc3ecf2bd0568286edc71d8f70d6232a51c868b863e37e267fef7027dab39e1
  • Templates (COREP_FRTB)

    Template · XLSX · 25.3 KB · 5 February 2026

    Annex I: C 90.00 Trading book and market risk thresholds (TBT); C 91.00 Own funds requirements (MKR ASA SUM).

    SHA-256 d6a819122e54show in fulld6a819122e5470b06b5eb4fbe756018195a70dc8426f5f3fe2bc16a55cd5bd53
  • Instructions (COREP_FRTB)

    Instructions · PDF · 358.6 KB · 5 February 2026

    Annex II.

    SHA-256 aa71d374922eshow in fullaa71d374922ef4304243d6749af23da3e07e0293ecb39f39a1a9ffa63ffbba6b
  • ITS on Supervisory Reporting: Legal Act (C(2025) 8378, operational risk amendment)

    Legal text · PDF · 134.9 KB · 5 February 2026

    SHA-256 557699f0a7f5show in full557699f0a7f53749937e48d2b82304d370162b15fcb00e4923a4f4774176fe89
  • ITS on Supervisory Reporting: Instructions (EN)

    Instructions · ZIP · 2.4 MB · 29 September 2026

    SHA-256 30abfdb3675bshow in full30abfdb3675b8f5146b1f3d82d71f6b7976914d9b0ef8478d41b19ff5ed22969
  • Final report on draft ITS on specific reporting requirements for market risk

    Other · PDF · 252.5 KB · 4 May 2020

    SHA-256 c6847295d265show in fullc6847295d265a0f90a089425f31ac76ef4fcc5280b2213b344b53380840ad281
  • Draft amending ITS on reporting requirements for market risk (FRTB reporting)

    Other · PDF · 1.3 MB · 11 January 2024

    EBA/ITS/2024/02; status 'Not yet applicable' on the EBA page.

    SHA-256 9a87c80185b1show in full9a87c80185b190339d813d772753878de0b1364d7629ae53be9fc347393fc65b
  • Decision on supervisory reporting by competent authorities to the EBA (EBA DC 404)

    Legal text · PDF · 416.5 KB · 4 August 2021

    Sets which data competent authorities send the EBA, and by when.

    SHA-256 75d8ad501dbeshow in full75d8ad501dbe5cafefe97b638a01efc5b679005e9f1d433af543604777bffec5
  • DPM table layout and data point categorization (4.2.1)

    Template · ZIP · 17.5 MB · 27 February 2026

    Annotated Excel layouts of every template in release 4.2 and 4.2.1, with row and column codes.

    SHA-256 e022598f9f98show in fulle022598f9f98408d6920555a90c899bea5a1a2519b696703c232526a45b7cc07
  • Reporting framework 4.2

    List of returns · HTML

    Table 1.A maps every module of release 4.2 to its legal act, templates and instructions.

  • Taxonomy package 4.2

    Taxonomy · ZIP · 62.0 MB · 13 January 2026

    XBRL taxonomy for all 50 modules of release 4.2, including the validation rules as XBRL Formula assertions.

    SHA-256 0bf9e33720deshow in full0bf9e33720de1472e809417999cfd29e4b5eadb31750c7770622e502590bbdd0
  • Sample files 4.2

    Sample · ZIP · 2.9 MB · 13 January 2026

    SHA-256 41fb8435ce33show in full41fb8435ce33c53528bd05f8624e79acdfc7e6d8991a67870292646fb88cc0ef
  • (from 4.0) EBA_Validation rules (latest update 12/10/2026)

    Validation rules · XLSX · 1.1 MB · 12 October 2026

    One row per rule and module version, with the expression, severity, active status and reference-date range.

    SHA-256 38c190fa4c2fshow in full38c190fa4c2ff81f22a5bd2ed94f744fc64e4eb9b722676e07f89669d79b1aea
  • Small validation package 14/09/2026: Micro taxonomy package

    Validation rules · ZIP · 1.5 MB · 14 September 2026

    Severity and deactivation updates for the taxonomy (XBRL set folders).

    SHA-256 ea6184a7e3a6show in fullea6184a7e3a67016346f2154bfb04ca0a489ea829cf344239367fa216d21709f
  • EBA filing rule V5.9

    Filing rules · PDF · 1.2 MB · 26 June 2026

    Technical rules for XBRL-XML and xBRL-CSV files sent to the EBA.

    SHA-256 bbc23b9ecad5show in fullbbc23b9ecad5de0a0821bbe8bce8e4ce617652afce02e81c88d572bac4a4b293
  • DPM Know issues (uploaded on 05/11/2026)

    Known issues · XLSX · 69.9 KB · 5 November 2026

    SHA-256 c6753a428649show in fullc6753a4286496876f2e545b355f1ebaddf0e4383de522b19818c93af141327e0
  • EBA filing rule V5.8

    Filing rules · PDF · 1.1 MB · 25 February 2026

    SHA-256 dea8d520c922show in fulldea8d520c9229c52ae1f44e921a3728d769544e0f0c8937da3958f1c0197d2bf
  • FAQs for Reporting Innovations and Upcoming Releases (Updated on 25/11/2025)

    Guidance · PDF · 196.4 KB · 25 November 2025

    SHA-256 ddcccd9e56f0show in fullddcccd9e56f0c670c5fdeffda7b564dd5a7bf752e990be8e6ed3e2fe7c6fd796

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see EBA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Contains material from the European Banking Authority (EBA), https://www.eba.europa.eu, reproduced with the source acknowledged as the EBA's legal notice requires. Source: European Banking Authority.

Last checked 11 November 2026.