Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Risk weighted exposure amount cannot be negative (C 08.04, EBA rule v10291_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 08.04, credit risk and free deliveries: IRB approach to capital requirements: RWEA flow statements (CR IRB 4).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Risk weighted exposure amount cannot be negative.

EBA checks it for two rows: risk weighted exposure amount at the end of the previous reporting period and risk weighted exposure amount at the end of the reporting period. 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.

Risk weighted exposure amount at the end of the previous reporting period >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark C 08.04 as reported.
  5. 05This 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

Credit risk and free deliveries: IRB approach to capital requirements: RWEA flow statements (CR IRB 4) (C 08.04)

Rows

  • 0010Risk weighted exposure amount at the end of the previous reporting period
  • 0090Risk weighted exposure amount at the end of the reporting period

Column

  • 0010Risk weighted exposure amount

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Risk weighted exposure amount at the end of the previous reporting period must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

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_08.04,r0010,c0010,} >= 0

The next one:

{C_08.04,r0090,c0010,} >= 0

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.