Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 102 values it checks in geographical breakdown of exposures can be negative (C 09.01.b, EBA rule v3725_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 09.01.b, geographical breakdown of exposures by residence of the obligor (SA exposures) - exposures 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 geographical breakdown of exposures can be negative.

EBA checks it for three columns: defaulted exposures, observed new defaults for the period, and credit risk adjustments or write-offs for observed new defaults. And for 34 rows, from central governments or central banks (0010) to acquisition, development and construction (ADC) (0906). That makes 102 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.

Defaulted exposures: Regional governments or local authorities >= 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 09.01 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

Geographical breakdown of exposures by residence of the obligor (SA exposures) - exposures in default (C 09.01.b)

Rows

  • 0010Central governments or central banks
  • 0020Regional governments or local authorities
  • 0030Public sector entities
  • 0040Multilateral Development Banks
  • 0050International Organisations
  • 0060Institutions
  • 0070Corporates
  • 0075Of which: SME
  • 0076of which: Specialised lending
  • 0080Retail
  • 0085Of which: SME
  • 0090Secured by mortgages on immovable property and ADC exposures
  • 0091Secured by mortgages on residential immovable property - non-IPRE (secured)
  • 0092Secured by mortgages on residential immovable property - non-IPRE (unsecured)
  • 0093Secured by mortgages on residential immovable property - Other - non-IPRE
  • 0094Secured by mortgages on residential immovable property - IPRE
  • 0095Of which: SME
  • 0115Subordinated debt exposures
  • 0120Covered bonds
  • 0130Claims on institutions and corporate with a short-term credit assessment
  • 0140Collective investments undertakings (CIU)
  • 0141Look-through approach
  • 0142Mandate-based approach
  • 0143Fall-back approach
  • 0150Equity exposures
  • 0160Other exposures
  • 0170Total exposures
  • 0900Secured by mortgages on residential immovable property - Other - IPRE
  • 0901Secured by mortgages on commercial immovable property - non-IPRE (secured)
  • 0902Secured by mortgages on commercial immovable property - non-IPRE (unsecured)
  • 0903Secured by mortgages on commercial immovable property - Other - non-IPRE
  • 0904Secured by mortgages on commercial immovable property - IPRE
  • 0905Secured by mortgages on commercial immovable property - Other - IPRE
  • 0906Acquisition, development and construction (ADC)

Columns

  • 0020Defaulted exposures
  • 0040Observed new defaults for the period
  • 0070Credit risk adjustments/write-offs for observed new defaults

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Regional governments or local authorities, defaulted exposures 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_09.01.b,r0020,c0020,} >= 0

The next five:

{C_09.01.b,r0115,c0070,} >= 0{C_09.01.b,r0902,c0070,} >= 0{C_09.01.b,r0130,c0020,} >= 0{C_09.01.b,r0900,c0040,} >= 0{C_09.01.b,r0076,c0070,} >= 0

And 96 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.