Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Each of the 70 values it checks in geographical breakdown of exposures cannot be more than zero (C 09.01.a, EBA rule v10299_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 09.01.a, geographical breakdown of exposures by residence of the obligor (SA exposures).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Each of the values it checks in geographical breakdown of exposures cannot be more than zero.

EBA checks it for two columns: (-) adjustment to risk-weighted exposure amount due to SME supporting factor and (-) adjustment to risk-weighted exposure amount due to infrastructure projects supporting factor. And for 35 rows, from central governments or central banks (0010) to acquisition, development and construction (ADC) (0906). That makes 70 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.

(-) Adjustment to risk-weighted exposure amount due to SME supporting factor: Secured by mortgages on residential immovable property - non-IPRE (unsecured) <= 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 09.01 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

Geographical breakdown of exposures by residence of the obligor (SA exposures) (C 09.01.a)

Rows

  • 0010Central governments or central banks
  • 0020Regional governments or local authorities
  • 0030Public sector entities
  • 0040Multilateral Development Banks
  • 0050International Organisations
  • 0060Institutions
  • 0070Corporates
  • 0075Of which: SME
  • 0076of which: Specialised lending
  • 0080Retail
  • 0085Of which: SME
  • 0090Secured by mortgages on immovable property and ADC exposures
  • 0091Secured by mortgages on residential immovable property - non-IPRE (secured)
  • 0092Secured by mortgages on residential immovable property - non-IPRE (unsecured)
  • 0093Secured by mortgages on residential immovable property - Other - non-IPRE
  • 0094Secured by mortgages on residential immovable property - IPRE
  • 0095Of which: SME
  • 0100Exposures in default
  • 0115Subordinated debt exposures
  • 0120Covered bonds
  • 0130Claims on institutions and corporate with a short-term credit assessment
  • 0140Claims in the form of CIU
  • 0141Look-through approach
  • 0142Mandate-based approach
  • 0143Fall-back approach
  • 0150Equity exposures
  • 0160Other exposures
  • 0170Total exposures
  • 0900Secured by mortgages on residential immovable property - Other - IPRE
  • 0901Secured by mortgages on commercial immovable property - non-IPRE (secured)
  • 0902Secured by mortgages on commercial immovable property - non-IPRE (unsecured)
  • 0903Secured by mortgages on commercial immovable property - Other - non-IPRE
  • 0904Secured by mortgages on commercial immovable property - IPRE
  • 0905Secured by mortgages on commercial immovable property - Other - IPRE
  • 0906Acquisition, development and construction (ADC)

Columns

  • 0081(-) Adjustment to risk-weighted exposure amount due to SME supporting factor
  • 0082(-) Adjustment to risk-weighted exposure amount due to infrastructure projects supporting factor

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Secured by mortgages on residential immovable property - non-IPRE (unsecured), (-) adjustment to risk-weighted exposure amount due to SME supporting factor can then be at most 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_09.01.a,r0092,c0081,} <= 0

The next five:

{C_09.01.a,r0080,c0082,} <= 0{C_09.01.a,r0094,c0082,} <= 0{C_09.01.a,r0070,c0082,} <= 0{C_09.01.a,r0142,c0082,} <= 0{C_09.01.a,r0010,c0082,} <= 0

And 64 more, the same formula for the other cells it covers.

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.