Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 105 values it checks in credit and counterparty credit risks and free deliveries can be negative (C 08.01.a, EBA rule v23200_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 08.01.a, credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - TOTAL.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in credit and counterparty credit risks and free deliveries can be negative.

EBA checks it for seven columns: modelled conversion factors, 0%, 10%, 20%, 40%, 50% and 100%. And for 15 rows, from total exposures (0010) to acquisition, development and construction (ADC) (0910). That makes 105 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.

0%: Fall-back approach >= 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 08.01 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

Credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - TOTAL (C 08.01.a)

Rows

  • 0010Total exposures
  • 0015Of which: exposures subject to SME-supporting factor
  • 0016Of which: exposures subject to infrastructure projects supporting factor
  • 0017of which: Secured by mortgages on residential immovable property - non-IPRE
  • 0018of which: Secured by mortgages on residential immovable property – IPRE
  • 0019of which: Secured by mortgages on commercial immovable property - non-IPRE
  • 0070Exposures assigned to obligor grades or pools: Total
  • 0080Specialized lending slotting criteria: Total
  • 0160Alternative treatment: secured by real estate
  • 0170Exposures from free deliveries applying risk weights under the alternative treatment or 100% and other exposures subject to risk weights
  • 0190Look-through approach
  • 0200Mandate-based approach
  • 0210Fall-back approach
  • 0900of which: Secured by mortgages on commercial immovable property – IPRE
  • 0910of which: Acquisition, development and construction (ADC)

Columns

  • 0101MODELLED CONVERSION FACTORS
  • 01020%
  • 010310%
  • 010420%
  • 010540%
  • 010650%
  • 0107100%

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Fall-back approach, 0% 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_08.01.a,r0210,c0102,} >= 0

The next five:

{C_08.01.a,r0080,c0101,} >= 0{C_08.01.a,r0017,c0104,} >= 0{C_08.01.a,r0018,c0102,} >= 0{C_08.01.a,r0900,c0101,} >= 0{C_08.01.a,r0017,c0103,} >= 0

And 99 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.