Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

TREA cannot be negative (EBA rule v23705_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 02.00.a, capital adequacy - risk exposure amounts.

Check your file against this ruleWhat to do if it fails

The rule in plain words

TREA cannot be negative.

EBA checks it for 99 rows, from total risk exposure amount (0010) to acquisition, development and construction (ADC) (0910). That makes 99 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.

TREA: Of which: software assets accounted for as intangible assets >= 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 02.00 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 - risk exposure amounts (C 02.00.a)

Rows

  • 0010TOTAL RISK EXPOSURE AMOUNT
  • 0020Of which: Investment firms under Article 95, paragraph 2 and Article 98 of Regulation (EU) No 575/2013
  • 0030Of which : Investment firms under Article 96, paragraph 2 and Article 97 of Regulation (EU) No 575/2013
  • 0040RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES
  • 0050Standardised Approach (SA)
  • 0051Of which: Additional stricter prudential requirements based on Article 124 of Regulation (EU) No 575/2013
  • 0060SA exposure classes excluding securitisation positions
  • 0070Central governments or central banks
  • 0080Regional governments or local authorities
  • 0090Public sector entities
  • 0100Multilateral Development Banks
  • 0110International Organisations
  • 0120Institutions
  • 0125Corporates - Other
  • 0131Corporates - Specialised Lending
  • 0140Retail
  • 0150Secured by mortgages on immovable property and ADC exposures
  • 0151Secured by mortgages on residential immovable property - non-IPRE (secured)
  • 0152Secured by mortgages on residential immovable property - non-IPRE (unsecured)
  • 0153Secured by mortgages on residential immovable property - Other - non-IPRE
  • 0154Secured by mortgages on residential immovable property - IPRE
  • 0155Secured by mortgages on residential immovable property - Other - IPRE
  • 0156Secured by mortgages on commercial immovable property - non-IPRE (secured)
  • 0157Secured by mortgages on commercial immovable property - non-IPRE (unsecured)
  • 0158Secured by mortgages on commercial immovable property - Other - non-IPRE
  • 0159Secured by mortgages on commercial immovable property - IPRE
  • 0160Exposures in default
  • 0171Subordinated debt exposures
  • 0180Covered bonds
  • 0190Claims on institutions and corporates with a short-term credit assessment
  • 0200Collective investments undertakings (CIU)
  • 0210Equity
  • 0211Other items
  • 0212Of which: software assets accounted for as intangible assets
  • 0240Internal ratings based Approach(IRB)
  • 0241Of which: Additional stricter prudential requirements based on Article 164 of Regulation (EU) No 575/2013
  • 0242Of which: Additional stricter prudential requirements based on Article 124 of Regulation (EU) No 575/2013
  • 0250IRB approaches when neither own estimates of LGD nor Conversion Factors are used
  • 0260Central governments and central banks
  • 0261Regional governments or local authorities

And 59 more.

Column

  • 0010TREA

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Software assets accounted for as intangible assets, 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_02.00.a,r0455,c0010,} >= 0

The next five:

{C_02.00.a,r0755,c0010,} >= 0{C_02.00.a,r0090,c0010,} >= 0{C_02.00.a,r0240,c0010,} >= 0{C_02.00.a,r0200,c0010,} >= 0{C_02.00.a,r0425,c0010,} >= 0

And 93 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.