Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

If total carrying amount of non-derivative financial assets (net of short positions) is reported, total gross carrying amount of non-derivative financial assets must be reported (EBA rule v10650_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 33.00.a, general governments exposures by country of the counterparty and regulatory approach (Gov).

Check your file against this ruleWhat to do if it fails

The rule in plain words

If total carrying amount of non-derivative financial assets (net of short positions) is reported, total gross carrying amount of non-derivative financial assets must be reported.

EBA checks it for 24 rows, from total exposures (0010) to [ 10Y - more (0230). That makes 24 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.

If [ 10Y - more, Total carrying amount of non-derivative financial assets (net of short positions) is reported, then [ 10Y - more, Total gross carrying amount of non-derivative financial assets is reported

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02The check applies only when its first part holds in your file. When it does, the second part must hold too: fix the second part, or correct the first.
  3. 03It runs only when your filing indicators mark C 33.00 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

General governments exposures by country of the counterparty and regulatory approach (Gov) (C 33.00.a)

Rows

  • 0010Total exposures
  • 0020Exposures under the credit risk framework
  • 0030Standardised Approach
  • 0040Central governments
  • 0050Regional governments or local authorities
  • 0060Public sector entities
  • 0070International Organisations
  • 0075Other general government exposures subject to Standardised Approach
  • 0080IRB Approach
  • 0090Central governments
  • 0100Regional governments or local authorities [Central governments and central banks]
  • 0110Regional governments or local authorities
  • 0120Public sector entities [Central governments and central banks]
  • 0130Public sector entities
  • 0140International Organisations [Central governments and central banks]
  • 0155Other general government exposures subject to IRB approach
  • 0160Exposures under the market risk framework
  • 0170[ 0 - 3M [
  • 0180[ 3M - 1Y [
  • 0190[ 1Y - 2Y [
  • 0200[ 2Y - 3Y [
  • 0210[ 3Y - 5Y [
  • 0220[ 5Y - 10Y [
  • 0230[ 10Y - more

Columns

  • 0010Total gross carrying amount of non-derivative financial assets
  • 0020Total carrying amount of non-derivative financial assets (net of short positions)
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}.

if (not(empty({C_33.00.a,r0230,c0020,}))) then (not(empty({C_33.00.a,r0230,c0010,}))) else True

The next five:

if (not(empty({C_33.00.a,r0190,c0020,}))) then (not(empty({C_33.00.a,r0190,c0010,}))) else Trueif (not(empty({C_33.00.a,r0020,c0020,}))) then (not(empty({C_33.00.a,r0020,c0010,}))) else Trueif (not(empty({C_33.00.a,r0120,c0020,}))) then (not(empty({C_33.00.a,r0120,c0010,}))) else Trueif (not(empty({C_33.00.a,r0075,c0020,}))) then (not(empty({C_33.00.a,r0075,c0010,}))) else Trueif (not(empty({C_33.00.a,r0040,c0020,}))) then (not(empty({C_33.00.a,r0040,c0010,}))) else True

And 18 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.