Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the eight values it checks in exposures to crypto-assets can be negative (C 36.00.a, EBA rule v23711_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 36.00.a, exposures to crypto-assets.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in exposures to crypto-assets can be negative.

EBA checks it for two columns: exposure value and risk weighted exposure amount. And for four rows: total exposures, crypto-asset exposures to tokenised traditional assets, exposures to asset referenced tokens and exposures to other crypto assets. That makes eight 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.

EXPOSURE VALUE: Crypto-asset exposures to tokenised traditional 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 36.00 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

Exposures to crypto-assets (C 36.00.a)

Rows

  • 0010TOTAL EXPOSURES
  • 0020Crypto-asset exposures to tokenised traditional assets
  • 0030Exposures to asset referenced tokens
  • 0040Exposures to other crypto assets

Columns

  • 0010EXPOSURE VALUE
  • 0020RISK WEIGHTED EXPOSURE AMOUNT

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Crypto-asset exposures to tokenised traditional assets, exposure value 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_36.00.a,r0020,c0010,} >= 0

The next five:

{C_36.00.a,r0030,c0020,} >= 0{C_36.00.a,r0030,c0010,} >= 0{C_36.00.a,r0010,c0020,} >= 0{C_36.00.a,r0020,c0020,} >= 0{C_36.00.a,r0040,c0020,} >= 0

And 2 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.