Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Each of the nine values it checks in credit and counterparty credit risks and free deliveries cannot be more than zero (C 07.00.c, EBA rule v23785_s)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

Each of the values it checks in credit and counterparty credit risks and free deliveries cannot be more than zero.

EBA checks it for three columns: (-) value adjustments and provision associated with the original exposure, (-) adjustment to risk-weighted exposure amount due to SME supporting factor, and (-) adjustment to risk-weighted exposure amount due to infrastructure projects supporting factor. And for three rows: exposures secured by mortgages on commercial immovable property, exposures secured by mortgages on residential immovable property, and acquisition, development and construction (ADC). That makes nine 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.

(-) Value adjustments and provision associated with the original exposure: Exposures secured by mortgages on residential immovable property <= 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 - secured on property (C 07.00.c)

Rows

  • 0290Exposures secured by mortgages on commercial immovable property
  • 0310Exposures secured by mortgages on residential immovable property
  • 0330Acquisition, development and construction (ADC)

Columns

  • 0030(-) Value adjustments and provision associated with the original exposure
  • 0216(-) Adjustment to risk-weighted exposure amount due to SME supporting factor
  • 0217(-) Adjustment to risk-weighted exposure amount due to infrastructure projects supporting factor

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Exposures secured by mortgages on residential immovable property, (-) value adjustments and provision associated with the original exposure can then be at most 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.c,r0310,c0030,} <= 0

The next five:

{C_07.00.c,r0290,c0217,} <= 0{C_07.00.c,r0330,c0216,} <= 0{C_07.00.c,r0330,c0030,} <= 0{C_07.00.c,r0290,c0030,} <= 0{C_07.00.c,r0310,c0216,} <= 0

And 3 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.