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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Exposure value arising from counterparty credit risk cannot be negative (C 07.00.b, EBA rule v23770_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 07.00.b, credit and counterparty credit risks and free deliveries: standardised approach to capital requirements - of which: arising from counterparty credit risk.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Exposure value arising from counterparty credit risk cannot be negative.

EBA checks it for 40 rows, from defaulted exposures in exposure classes 'CIUs' and ‘equity exposures’ (0015) to fall-back approach (0283). That makes 40 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: Arising from Counterparty Credit Risk: 2% >= 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 07.00 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: standardised approach to capital requirements - of which: arising from counterparty credit risk (C 07.00.b)

Rows

  • 0015of which: Defaulted exposures in exposure classes 'CIUs' and ‘equity exposures’
  • 0020of which: SME
  • 0030of which: exposures subject to SME-supporting factor
  • 0035Of which: exposures subject to infrastructure projects supporting factor
  • 0050of which: Exposures under the permanent partial use of the standardised approach
  • 0060of which: Exposures under the standardised approach with prior supervisory permission to carry out a sequential IRB implementation
  • 0061of which: IPRE exposures meeting any of the conditions laid down in Article 124(2), point (a)(ii), points (1) to (4) of Regulation (EU) No 5
  • 0062of which: IPRE exposures where the derogation set out in Article 125(2) of Regulation (EU) No 575/2013, subparagraph 3 is applied
  • 0064of which: Equity exposures under the IRB approach
  • 0090Securities Financing Transactions netting sets
  • 0100Of which: Centrally cleared through a QCCP
  • 0120Of which: Centrally cleared through a QCCP
  • 0130From Contractual Cross Product netting sets
  • 01400%
  • 01502%
  • 01604%
  • 017010%
  • 018020%
  • 018530%
  • 019035%
  • 019540%
  • 019645%
  • 020560%
  • 021070%
  • 022075%
  • 022580%
  • 022690%
  • 0230100%
  • 0231105%
  • 0232110%
  • 0235130%
  • 0240150%
  • 0250250%
  • 0260370%
  • 0265400%
  • 02701250%
  • 0280Other risk weights
  • 0281Look-through approach
  • 0282Mandate-based approach
  • 0283Fall-back approach

Column

  • 0210Of which: Arising from Counterparty Credit Risk

A worked example

The first of its checks, with simple numbers.

What the rule then expects

2%, exposure value arising from counterparty credit risk 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_07.00.b,r0150,c0210,} >= 0

The next five:

{C_07.00.b,r0231,c0210,} >= 0{C_07.00.b,r0180,c0210,} >= 0{C_07.00.b,r0140,c0210,} >= 0{C_07.00.b,r0220,c0210,} >= 0{C_07.00.b,r0226,c0210,} >= 0

And 34 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.