Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 434 values it checks in geographical breakdown of exposures can be negative (C 09.02, EBA rule v23207_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 09.02, geographical breakdown of exposures by residence of the obligor (IRB exposures).

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in geographical breakdown of exposures can be negative.

EBA checks it for 14 columns, from original exposure pre conversion factors (0010) to expected loss amount (0130). And for 31 rows, from central governments or central banks (0010) to total exposures (0150). That makes 434 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.

Of which: defaulted: Retail >= 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 09.02 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 (IRB exposures) (C 09.02)

Rows

  • 0010Central governments or central banks
  • 0011Of which: Regional governments or local authorities
  • 0012Regional governments or local authorities
  • 0013Public sector entities
  • 0020Institutions
  • 0030Corporates
  • 0050Of Which: SME
  • 0051Of Which: Large Corporates
  • 0052Specialised lending
  • 0053Of Which: Specialised Lending - Project Finance
  • 0054Of Which: Specialised Lending - Object Finance
  • 0055Of Which: Specialised Lending - Commodities Finance
  • 0056Of Which: Specialised Lending - IPRE
  • 0057Purchased receivables
  • 0058Other
  • 0060Retail
  • 0070Of which: Secured by immovable property
  • 0080Of which: SME
  • 0090Of which: Non-SME
  • 0095Secured by residential real estate
  • 0100Qualifying Revolving
  • 0105Purchased receivables
  • 0110Other Retail
  • 0120Of which: SME
  • 0130Of which Non-SME
  • 0132Collective investments undertakings (CIU)
  • 0133Look-through approach
  • 0134Mandate-based approach
  • 0135Fall-back approach
  • 0140Equity
  • 0150Total exposures

Columns

  • 0010ORIGINAL EXPOSURE PRE CONVERSION FACTORS
  • 0030Of which: defaulted
  • 0040Observed new defaults for the period
  • 0050General credit risk adjustments
  • 0055Specific credit risk adjustments
  • 0060Write-offs
  • 0070Credit risk adjustments/write-offs for observed new defaults
  • 0090EXPOSURE WEIGHTED AVERAGE LGD (%)
  • 0100Of which: defaulted
  • 0105EXPOSURE VALUE
  • 0110RISK WEIGHTED EXPOSURE AMOUNT PRE SUPPORTING FACTOR
  • 0120Of which: defaulted
  • 0125RISK WEIGHTED EXPOSURE AMOUNT AFTER SUPPORTING FACTOR
  • 0130EXPECTED LOSS AMOUNT

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Retail, defaulted 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_09.02,r0060,c0100,} >= 0

The next five:

{C_09.02,r0090,c0040,} >= 0{C_09.02,r0053,c0110,} >= 0{C_09.02,r0110,c0090,} >= 0{C_09.02,r0120,c0030,} >= 0{C_09.02,r0080,c0090,} >= 0

And 428 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.