Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Each of the 34 values it checks in credit and counterparty credit risks and free deliveries cannot be more than zero (C 08.01.a, EBA rule v23254_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

Each of the values it checks in credit and counterparty credit risks and free deliveries 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 17 rows, from total exposures (0010) to acquisition, development and construction (ADC) (0910). That makes 34 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 infrastructure projects supporting factor: Dilution risk: total purchased receivables <= 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
  • 0020On balance sheet items subject to credit risk
  • 0030Off balance sheet items subject to credit risk
  • 0040Securities Financing Transactions netting sets
  • 0050Derivatives & Long Settlement Transactions netting sets
  • 0060From Contractual Cross Product netting sets
  • 0070Exposures assigned to obligor grades or pools: Total
  • 0180Dilution risk: total purchased receivables
  • 0190Look-through approach
  • 0200Mandate-based approach
  • 0900of which: Secured by mortgages on commercial immovable property – IPRE
  • 0910of which: Acquisition, development and construction (ADC)

Columns

  • 0256(-) Adjustment to risk-weighted exposure amount due to SME supporting factor
  • 0257(-) 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

Dilution risk: total purchased receivables, (-) adjustment to risk-weighted exposure amount due to infrastructure projects 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_08.01.a,r0180,c0257,} <= 0

The next five:

{C_08.01.a,r0015,c0256,} <= 0{C_08.01.a,r0016,c0256,} <= 0{C_08.01.a,r0018,c0256,} <= 0{C_08.01.a,r0070,c0256,} <= 0{C_08.01.a,r0020,c0256,} <= 0

And 28 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.