Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the ten values it checks in NPE loss coverage can be negative (C 35.02, EBA rule v23313_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 35.02, nPE loss coverage: minimum coverage requirements and exposure values of non-performing exposure excluding forborne exposures that fall under article 47c (6) CRR (NPE lc2).

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in NPE loss coverage can be negative.

EBA checks it for two columns: <=1 year and >1 year <=2 years. And for five rows: exposure value, unsecured part of NPEs, part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider, part of NPEs secured by other funded or unfunded credit protection, and part of NPEs guaranteed or counter-guaranteed by an eligible protection provider (factor 0). That makes ten 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.

>1 year <=2 years: Part of NPEs secured by other funded or unfunded credit protection >= 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 35.02 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

NPE loss coverage: minimum coverage requirements and exposure values of non-performing exposure excluding forborne exposures that fall under article 47c (6) CRR (NPE lc2) (C 35.02)

Rows

  • 0060Exposure value
  • 0070Unsecured part of NPEs
  • 0080Part of NPEs secured by immovable property or residential loan guaranteed by an eligible protection provider
  • 0090Part of NPEs secured by other funded or unfunded credit protection
  • 0120Part of NPEs guaranteed or counter-guaranteed by an eligible protection provider (factor 0)

Columns

  • 0010<=1 year
  • 0020>1 year <=2 years

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Part of NPEs secured by other funded or unfunded credit protection, >1 year <=2 years 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_35.02,r0090,c0020,} >= 0

The next five:

{C_35.02,r0060,c0010,} >= 0{C_35.02,r0080,c0010,} >= 0{C_35.02,r0070,c0020,} >= 0{C_35.02,r0120,c0010,} >= 0{C_35.02,r0060,c0020,} >= 0

And 4 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.