Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Accounting framework must be reported (EBA rule e4431_e)

A warning in the own funds and capital requirements return (COREP own funds), on template C 00.01, nature of Report (COREP).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Accounting framework must be reported.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

Accounting framework is reported

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Report a value in this cell. A 0 counts as reported; a cell left out of the file does not.
  3. 03It runs only when your filing indicators mark C 00.01 as reported.
  4. 04This 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

Nature of Report (COREP) (C 00.01)

Row

  • 0010Accounting framework

Column

  • 0010Nature of Report
Show the rule as writtenShow

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

not(empty({C_00.01,r0010,c0010,}))

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.