Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Amount cannot be negative (C 03.00, EBA rule v23178_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 03.00, capital adequacy - ratios.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Amount cannot be negative.

EBA checks it for 24 rows, from CET1 capital ratio (0010) to total capital ratio without application of the transitional provisions on the output floor S-TREA (Article 465(3), (4), (5) and 7 of Regula (0380). 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.

T1 Capital ratio considering unfloored TREA >= 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 03.00 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

Capital adequacy - ratios (C 03.00)

Rows

  • 0010CET1 Capital ratio
  • 0030T1 Capital ratio
  • 0050Total capital ratio
  • 0070CET1 Capital ratio considering unfloored TREA
  • 0080T1 Capital ratio considering unfloored TREA
  • 0090Total capital ratio considering unfloored TREA
  • 0130Total SREP capital requirement ratio (TSCR)
  • 0140TSCR: to be made up of CET1 capital
  • 0150TSCR: to be made up of Tier 1
  • 0151Total SREP capital requirement (TSCR) ratio without cap of Article 104a(6), point (a), of Directive 2013/36/EU
  • 0152TSCR: to be made up of CET1 capital
  • 0153TSCR: to be made up of Tier 1 capital
  • 0160Overall capital requirement ratio (OCR)
  • 0170OCR: to be made up of CET1 capital
  • 0180OCR: to be made up of Tier 1
  • 0190OCR and Pillar 2 Guidance (P2G)
  • 0200OCR and P2G: to be made up of CET1 capital
  • 0210OCR and P2G: to be made up of Tier 1 capital
  • 0330Fully loaded CET1 Capital ratio
  • 0340Fully loaded T1 Capital ratio
  • 0350Fully loaded Total capital ratio
  • 0360CET1 Capital ratio without application of the transitional provisions on the output floor S-TREA (Article 465 (3), (4), (5) and 7 of Regulat
  • 0370T1 Capital ratio without application of the transitional provisions on the output floor S-TREA (Article 465 (3), (4, (5) and 7 of Regulation
  • 0380Total capital ratio without application of the transitional provisions on the output floor S-TREA (Article 465 (3), (4), (5) and 7 of Regula

Column

  • 0010Amount

A worked example

The first of its checks, with simple numbers.

What the rule then expects

T1 capital ratio considering unfloored TREA 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_03.00,r0080,c0010,} >= 0

The next five:

{C_03.00,r0090,c0010,} >= 0{C_03.00,r0152,c0010,} >= 0{C_03.00,r0340,c0010,} >= 0{C_03.00,r0350,c0010,} >= 0{C_03.00,r0380,c0010,} >= 0

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.