Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 26 values it checks in credit and counterparty credit risks and free deliveries can be negative (C 07.00.d, EBA rule v23775_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 07.00.d, credit and counterparty credit risks and free deliveries: standardised approach to capital requirements - Memorandum items - in default.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in credit and counterparty credit risks and free deliveries can be negative.

EBA checks it for 13 columns, from original exposure pre conversion factors (0010) to risk weighted exposure amount pre supporting factors and pre FX-mismatch (0215). And for two rows: exposures in default subject to a risk weight of 100% and exposures in default subject to a risk weight of 150%. That makes 26 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.

20%: Exposures in default subject to a risk weight of 100% >= 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 - Memorandum items - in default (C 07.00.d)

Rows

  • 0300Exposures in default subject to a risk weight of 100%
  • 0320Exposures in default subject to a risk weight of 150%

Columns

  • 0010Original exposure pre conversion factors
  • 0040Exposure net of value adjustments and provisions
  • 0150Fully adjusted exposure value (E*)
  • 01600%
  • 016510%
  • 017020%
  • 017540%
  • 018050%
  • 0190100%
  • 0195Transitional arrangements for UCCs
  • 0200Exposure value
  • 0210Of which: Arising from Counterparty Credit Risk
  • 0215RISK WEIGHTED EXPOSURE AMOUNT PRE SUPPORTING FACTORS AND PRE FX-MISMATCH

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Exposures in default subject to a risk weight of 100%, 20% 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.d,r0300,c0170,} >= 0

The next five:

{C_07.00.d,r0300,c0210,} >= 0{C_07.00.d,r0300,c0175,} >= 0{C_07.00.d,r0300,c0160,} >= 0{C_07.00.d,r0320,c0160,} >= 0{C_07.00.d,r0320,c0210,} >= 0

And 20 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.