Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A calculation over eight cells cannot be negative (EBA rule v23799_m)

A warning in the own funds and capital requirements return (COREP own funds), on templates C 02.00.b, own funds requirements, C 10.00, credit and counterparty credit risks and free deliveries: IRB exposures subject to output floor and C 13.01, (CR sec) credit risk: securitisations.

Check your file against this ruleWhat to do if it fails

The rule in plain words

These eight worked out cannot be negative:

  • Row 0010, output floor S-TREA
  • Minus total exposures, exposures secured by mortgages on residential property up to 55% of the property value
  • Minus total exposures, exposures secured by mortgages on residential property between 55% and 80% of the property value
  • Minus total exposures, exposures to unrated corporates with a PD estimate
  • Minus total exposures, IRB exposures subject to counterparty credit risk under the IMM
  • Minus total exposures, sec-IRBA
  • Minus total exposures, internal assessment approach
  • Minus total exposures, specific treatment of senior tranches in qualifying NPE securitisations
How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

C_02.00.B: row 0010, Output floor S-TREA - (C_10.00: TOTAL EXPOSURES, EXPOSURES SECURED BY MORTGAGES ON RESIDENTIAL PROPERTY UP TO 55% OF THE PROPERTY VALUE + C_10.00: TOTAL EXPOSURES, EXPOSURES SECURED BY MORTGAGES ON RESIDENTIAL PROPERTY BETWEEN 55% AND 80% OF THE PROPERTY VALUE + C_10.00: TOTAL EXPOSURES, EXPOSURES TO UNRATED CORPORATES WITH A PD ESTIMATE + C_10.00: TOTAL EXPOSURES, IRB EXPOSURES SUBJECT TO COUNTERPARTY CREDIT RISK UNDER THE IMM + C_13.01: TOTAL EXPOSURES, SEC-IRBA + C_13.01: TOTAL EXPOSURES, INTERNAL ASSESSMENT APPROACH + C_13.01: TOTAL EXPOSURES, Specific treatment of senior tranches in qualifying NPE securitisations) >= 0

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark C 02.00, C 10.00 and C 13.01 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

Own funds requirements (C 02.00.b)

Row

  • 0010No label in EBA’s template

Column

  • 0020Output floor S-TREA

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

Row

  • 0010TOTAL EXPOSURES

Columns

  • 0090EXPOSURES SECURED BY MORTGAGES ON RESIDENTIAL PROPERTY UP TO 55% OF THE PROPERTY VALUE
  • 0100EXPOSURES SECURED BY MORTGAGES ON RESIDENTIAL PROPERTY BETWEEN 55% AND 80% OF THE PROPERTY VALUE
  • 0110EXPOSURES TO UNRATED CORPORATES WITH A PD ESTIMATE
  • 0120IRB EXPOSURES SUBJECT TO COUNTERPARTY CREDIT RISK UNDER THE IMM

(CR sec) credit risk: securitisations (C 13.01)

Row

  • 0010TOTAL EXPOSURES

Columns

  • 0940SEC-IRBA
  • 0950INTERNAL ASSESSMENT APPROACH
  • 0960Specific treatment of senior tranches in qualifying NPE securitisations
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

({C_02.00.b,r0010,c0020,} - ({C_10.00,r0010,c0090,} + {C_10.00,r0010,c0100,} + {C_10.00,r0010,c0110,} + {C_10.00,r0010,c0120,} + {C_13.01,r0010,c0940,} + {C_13.01,r0010,c0950,} + {C_13.01,r0010,c0960,})) >= 0

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.