Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

With a credit assessment by a nominated ECAI cannot be negative (C 10.00, EBA rule v23708_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 10.00, credit and counterparty credit risks and free deliveries: IRB exposures subject to output floor.

Check your file against this ruleWhat to do if it fails

The rule in plain words

With a credit assessment by a nominated ECAI cannot be negative.

EBA checks it for 29 rows, from international organisations (0080) to SA exposures subject to counterparty credit risk under the IMM (0270). That makes 29 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: WITH A CREDIT ASSESSMENT BY A NOMINATED ECAI: Of which: Categorised as Retail - secured by residential real estate in IRB >= 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 10.00 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

Credit and counterparty credit risks and free deliveries: IRB exposures subject to output floor (C 10.00)

Rows

  • 0080International Organisations
  • 0090Institutions
  • 0100Corporates - Other
  • 0101Of which: Exposures to unrated corporates with a PD estimate
  • 0110Of which: Purchased receivables
  • 0120Corporates - Specialised Lending
  • 0130Retail
  • 0131Of which: Qualifying revolving
  • 0132Of which: Purchased receivables
  • 0150Secured by mortgages on immovable property and ADC exposures
  • 0151Of which: Exposures secured by mortgages on residential property up to 55% of the property value
  • 0152Of which: Exposures secured by mortgages on residential property between 55% and 80% of the property value
  • 0153Of which: Secured by mortgages on residential immovable property - non-IPRE (secured)
  • 0154Of which: Secured by mortgages on residential immovable property - non-IPRE (unsecured)
  • 0155Of which: Secured by mortgages on residential immovable property - Other - non-IPRE
  • 0156Of which: Secured by mortgages on residential immovable property - IPRE
  • 0157Of which: Secured by mortgages on residential immovable property - Other - IPRE
  • 0158Of which: Secured by mortgages on commercial immovable property - non-IPRE (secured)
  • 0159Of which: Secured by mortgages on commercial immovable property - non-IPRE (unsecured)
  • 0160Of which: Secured by mortgages on commercial immovable property - Other - non-IPRE
  • 0161Of which: Secured by mortgages on commercial immovable property - IPRE
  • 0162Of which: Secured by mortgages on commercial immovable property - Other - IPRE
  • 0163Of which: Acquisition, development and construction (ADC)
  • 0170Of which: Categorised as Retail - secured by residential real estate in IRB
  • 0230Equity
  • 0240Other items
  • 0250Corporates - F-IRB
  • 0260Corporates - A-IRB
  • 0270SA exposures subject to counterparty credit risk under the IMM

Column

  • 0080OF WHICH: WITH A CREDIT ASSESSMENT BY A NOMINATED ECAI

A worked example

The first of its checks, with simple numbers.

What the rule then expects

SA exposure classes excluding securitisation positions secured by mortgages on immovable property and ADC exposures categorised as retail - secured by residential real estate in IRB, with a credit assessment by a nominated ECAI 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_10.00,r0170,c0080,} >= 0

The next five:

{C_10.00,r0090,c0080,} >= 0{C_10.00,r0120,c0080,} >= 0{C_10.00,r0154,c0080,} >= 0{C_10.00,r0155,c0080,} >= 0{C_10.00,r0159,c0080,} >= 0

And 23 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.