Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the six values it checks in exposures and losses from lending collateralised immovable property can be negative (C 15.00, EBA rule v3757_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 15.00, exposures and losses from lending collateralised immovable property.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in exposures and losses from lending collateralised immovable property can be negative.

EBA checks it for three columns: sum of losses stemming from lending up to the reference percentages, sum of overall losses and sum of the exposures. And for two rows: collateralised by: residential property and collateralised by: commercial immovable property. That makes six 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.

Sum of overall losses: collateralised by: Commercial 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 15.00 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

Exposures and losses from lending collateralised immovable property (C 15.00)

Rows

  • 0010collateralised by: Residential property
  • 0020collateralised by: Commercial immovable property

Columns

  • 0010Sum of losses stemming from lending up to the reference percentages
  • 0030Sum of overall losses
  • 0050Sum of the exposures

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Collateralised by: commercial immovable property, sum of overall losses 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_15.00,r0020,c0030,} >= 0

The next five:

{C_15.00,r0010,c0050,} >= 0{C_15.00,r0020,c0050,} >= 0{C_15.00,r0010,c0030,} >= 0{C_15.00,r0020,c0010,} >= 0{C_15.00,r0010,c0010,} >= 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.