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

Own funds and capital requirements (COREP_OF)

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

Shows the institution's own funds (its regulatory capital) and the capital it must hold for credit, market, operational and other risks, with the resulting capital ratios. Supervisors use it to check that the institution has enough capital to absorb losses. Source

Official title: Reporting on own funds and own funds requirements (COREP), Annex I section 1 of the ITS on supervisory reporting

Check a COREP own funds file, freeEvery EBA rule for COREP own funds, in plain words

The facts

Who files
Institutions under the Capital Requirements Regulation (CRR) report to their national competent authority, on an individual and a consolidated basis. The authority passes the data to the EBA under the EBA's decision on supervisory reporting by competent authorities (EBA/DC/2021/404). Source
How often
Quarterly for most templates on an individual basis (Article 5); semi-annual for some, such as securitisation details, sovereign exposures, operational risk losses and group solvency (Articles 6 and 7); annual for losses from lending secured on immovable property (Article 13). Source
Deadline
By close of business on the remittance date: the 15th calendar day after the reference date for monthly data; 12 May, 11 August, 11 November and 11 February for quarterly data; 11 August and 11 February for semi-annual data; 11 February for annual data. A remittance day on a weekend or public holiday moves to the next working day (Implementing Regulation (EU) 2024/3117, Article 3). The national authority then sends the data to the EBA within 10 business days for the largest institutions in each Member State and 25 business days for the others (EBA/DC/2021/404, Article 3). 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 forceNew operational risk reporting under CRR3 applies from the June 2026 reference date: Regulation (EU) 2025/2475 postponed the first reference date of the amended ITS, and the EBA published guidance for banks on 17 December 2025. 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_OF file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.2: 30,096 of EBA's 30,254 active checks (99%).
  • EBA release 4.0: 29,441 of EBA's 29,637 active checks (99%).

Every EBA rule for COREP own funds, in plain words

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

Templates (63)

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

  • Nature of Report (COREP) (C 00.01)
  • Capital Adequacy - Own funds definition (C 01.00)
  • Capital Adequacy - Risk Exposure Amounts (C 02.00)
  • Capital Adequacy - Ratios (C 03.00)
  • Capital Adequacy - Memorandum Items (C 04.00)
  • Capital Adequacy - Transitional provisions: Summary (C 05.01)
  • Capital Adequacy - Transitional provisions: Grandfathered instruments not constituting State aid (C 05.02)
  • Group Solvency - Total (C 06.01)
  • Group Solvency (C 06.02)
  • Credit and counterparty credit risks and free deliveries: Standardised Approach to capital requirements (C 07.00)
  • Credit and counterparty credit risks and free deliveries: IRB Approach to capital requirements - TOTAL (C 08.01)
  • Credit and counterparty credit risks and free deliveries: IRB Approach to capital requirements - Breakdown of exposures assigned to obligor grades or pools by obligor grades (C 08.02)
  • Credit risk and free deliveries: IRB approach to capital requirements: breakdown by PD ranges (CR IRB 3) (C 08.03)
  • Credit risk and free deliveries: IRB approach to capital requirements: RWEA flow statements (CR IRB 4) (C 08.04)
  • Credit risk and free deliveries: IRB approach to capital requirements: back-testing of PD (CR IRB 5) (C 08.05)
  • Credit risk and free deliveries: IRB approach to capital requirements: back-testing of PD in accordance with Article 180(1), point (f) of Regulation (EU) No 575/2013 (CR IRB 5B) (C 08.05.1)
Show all 63 templates
  • Credit risk and free deliveries: IRB approach to capital requirements: specialised lending slotting approach (CR IRB 6) (C 08.06)
  • Credit risk and free deliveries: IRB approach to capital requirements: scope of use of IRB and SA approaches (CR IRB 7) (C 08.07)
  • Geographical breakdown of exposures by residence of the obligor (SA exposures) (C 09.01)
  • Geographical breakdown of exposures by residence of the obligor (IRB exposures) (C 09.02)
  • Breakdown of credit exposures relevant for the calculation of the countercyclical buffer by country and institution-specific countercyclical buffer rate (C 09.04)
  • Credit and counterparty credit risks and free deliveries: irb exposures subject to output floor (C 10.00)
  • Credit risk: Equity - IRB approaches to capital requirements - TOTAL (C 10.01)
  • Credit risk: Equity - IRB approaches to capital requirements - Breakdown of total exposures under the PD/LGD Approach by obligor grades (C 10.02)
  • Settlement/Delivery risk (C 11.00)
  • (CR SEC) Credit risk: Securitisations (C 13.01)
  • Detailed information on securitisations (C 14.00)
  • (CR SEC Details) Detailed information on securitisations by approach (C 14.01)
  • Exposures and losses from lending collateralised immovable property (C 15.00)
  • OPERATIONAL RISK - Own Funds Requirements (OPR OF) (C 16.01)
  • OPERATIONAL RISK - Business Indicator Component (OPR BIC) (C 16.02)
  • OPERATIONAL RISK BREAKDOWN - Losses, expenses, provisions and other financial impacts resulting from operational risk events (OPR BD) (C 16.03)
  • OPERATIONAL RISK - Information on subsidiaries subject to Article 314(3) CRR (OPR ILDC) (C 16.04)
  • Operational risk: Losses and recoveries by business lines and event types in the last year (C 17.01)
  • Operational risk: Large loss events (C 17.02)
  • Market risk: Standardised Approach for traded debt instruments (C 18.00)
  • Market risk: Standardised Approach for specific risk in securitisations (C 19.00)
  • Market risk: Standardised Approach for specific risk in the correlation trading portfolio (C 20.00)
  • Market risk: Standardised Approach for position risk in equities (C 21.00)
  • Market risk: Standardised Approaches for foreign exchange risk (C 22.00)
  • Market risk: Standardised Approach for position risk in commodities (C 23.00)
  • Market risk: Internal models - Total (C 24.00)
  • Credit valuation adjustment risk (cva) (C 25.01)
  • Prudent valuation. Fair-Valued assets and liabilities (C 32.01)
  • Prudent valuation: Core approach - Pre and post diversification (C 32.02)
  • Prudent valuation. Model risk AVA (C 32.03)
  • Prudent valuation. Concentrated positions AVA (C 32.04)
  • General governments exposures by country of the counterparty and regulatory approach (Gov) (C 33.00)
  • Size of the derivative business (CCR 1) (C 34.01)
  • CCR exposures by approach (CCR 2) (C 34.02)
  • CCR exposures treated with standardised approaches: SA-CCR or simplified SA-CCR (CCR 3) (C 34.03)
  • CCR exposures treated with the original exposure method (OEM) (CCR 4) (C 34.04)
  • CCR exposures treated with the internal model method (IMM) (CCR 5) (C 34.05)
  • Top twenty counterparties (CCR 6) (C 34.06)
  • IRB approach - CCR exposures by exposure class and PD scale (CCR 7) (C 34.07)
  • Composition of collateral for CCR exposures (CCR 8) (C 34.08)
  • Credit derivatives exposures (CCR 9) (C 34.09)
  • Exposures to CCPs (CCR 10) (C 34.10)
  • RWEA flow statements of CCR exposures under the IMM (CCR 11) (C 34.11)
  • NPE loss coverage: Calculation of deductions for non-performing exposures (NPE LC1) (C 35.01)
  • NPE loss coverage: Minimum coverage requirements and exposure values of non-performing exposure excluding forborne exposures that fall under article 47c (6) CRR (NPE LC2) (C 35.02)
  • NPE loss coverage: Minimum coverage requirements and exposure values of non-performing forborne exposures that fall under article 47c (6) CRR (NPE LC3) (C 35.03)
  • Exposures to crypto-assets (C 36.00)

Templates of module COREP_OF 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. Release 4.0 has 60 template codes; drops C 16.02, C 16.03, C 16.04. Source

Validation rules

1,218 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_OF_4.2 rules to reference dates from 2026-03-31 to 2027-12-30. Release 4.0 (COREP_OF_4.0): 1,065 active of 1,490 listed.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module COREP_OF_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: 1,218 of 1,450 listed. 37 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

Published firm by firm. EU-wide transparency exercise 2025 (final edition) (firm-level): Bank-by-bank supervisory data for 119 banks in 25 EU and EEA countries, for the reference dates 30 September 2024, 31 December 2024, 31 March 2025 and 30 June 2025, built from COREP and FINREP data that authorities sent to the EBA through EUCLID: capital, leverage, profit and loss, risk exposure amounts, assets and liabilities, credit risk, market risk, sovereign exposures and non-performing exposures. EBA Risk Dashboard (aggregate): Quarterly risk indicators for a sample of EU and EEA banks, by country and for the EU, with a statistical data annex and a credit risk parameters annex. Source

Where it is published (CSV (full database), Excel data dictionary, metadata and COREP/FINREP mapping, a PDF per bank, and interactive tools)

  • EU-wide transparency exercise 2025 (final edition)

    Firm by firm · CSV (full database), Excel data dictionary, metadata and COREP/FINREP mapping, a PDF per bank, and interactive tools

    Bank-by-bank supervisory data for 119 banks in 25 EU and EEA countries, for the reference dates 30 September 2024, 31 December 2024, 31 March 2025 and 30 June 2025, built from COREP and FINREP data that authorities sent to the EBA through EUCLID: capital, leverage, profit and loss, risk exposure amounts, assets and liabilities, credit risk, market risk, sovereign exposures and non-performing exposures. The EBA has discontinued the exercise from June 2025; the data will no longer be updated and the EBA points users to the Pillar 3 data hub. Source

  • EBA Risk Dashboard

    Added up across firms · PDF, Excel data annex, interactive visualisation on EDAP

    Quarterly risk indicators for a sample of EU and EEA banks, by country and for the EU, with a statistical data annex and a credit risk parameters annex. The data points come from the latest versions of the FINREP and COREP templates. Source

Official documents (15)

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.

  • ITS on supervisory reporting (legal act, templates and correlation table)

    Legal text · ZIP · 1.4 MB · 12 February 2025

    The adopted Commission text of Implementing Regulation (EU) 2024/3117 with its Annex I templates; the EBA links the Official Journal version from its product page.

    SHA-256 d9c3c7d80785show in fulld9c3c7d80785c162d79e55629e567546dc01b3f8b96245614d9aa1eaefd60a3c
  • 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: Templates

    Template · PDF · 287.8 KB · 28 September 2026

    SHA-256 9192b7c8c5cfshow in full9192b7c8c5cf5a78efb6317dbeb87162b677a5bd889d26abf301871f13076d4f
  • ITS on Supervisory Reporting: Instructions (EN)

    Instructions · ZIP · 2.4 MB · 29 September 2026

    SHA-256 30abfdb3675bshow in full30abfdb3675b8f5146b1f3d82d71f6b7976914d9b0ef8478d41b19ff5ed22969
  • 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
  • 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
  • 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
  • (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.