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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Own funds requirement for non-securitisation debt instruments: own funds requirements cannot be negative (C 18.00, EBA rule v3764_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 18.00, market risk: standardised approach for traded debt instruments.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For own funds requirement for non-securitisation debt instruments: own funds requirements cannot be negative.

EBA checks it for 22 rows, from traded debt instruments in trading book (0010) to scenario matrix approach (0390). And on 23 sheets, from total (0001) to other (0025). That makes 506 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.

Own funds requirements: Rated nth-to default credit derivatives, Lek >= 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 18.00 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

Market risk: standardised approach for traded debt instruments (C 18.00)

Rows

  • 0010TRADED DEBT INSTRUMENTS IN TRADING BOOK
  • 0011General risk
  • 0020Maturity-based approach
  • 0210Duration-based approach
  • 0250Specific risk
  • 0251Own funds requirement for non-securitisation debt instruments
  • 0260Debt securities under the first category
  • 0270Debt securities under the second category
  • 0280With residual term <= 6 months
  • 0290With a residual term > 6 months and <= 24 months
  • 0300With a residual term > 24 months
  • 0310Debt securities under the third category
  • 0320Debt securities under the fourth category
  • 0321Rated nth-to default credit derivatives
  • 0325Own funds requirement for securitisation instruments
  • 0330Own funds requirement for the correlation trading portfolio
  • 0350Additional requirements for options (non-delta risks)
  • 0360Simplified method
  • 0370Delta plus approach - additional requirements for gamma risk
  • 0380Delta plus approach - additional requirements for vega risk
  • 0385Delta plus approach - non-continuous options and warrants
  • 0390Scenario matrix approach

Column

  • 0060Own funds requirements

Sheets

  • 0001Total
  • 0002Euro
  • 0003Lek
  • 0004Bulgarian Lev
  • 0005Czech Koruna
  • 0006Danish Krone
  • 0007Pound Sterling
  • 0008Forint
  • 0009Yen
  • 0012Denar
  • 0013Zloty
  • 0014Romanian Leu
  • 0015Russian Ruble
  • 0016Serbian Dinar
  • 0017Swedish Krona
  • 0018Swiss Franc
  • 0019Turkish Lira
  • 0020Hryvnia
  • 0021US Dollar
  • 0022Iceland Krona
  • 0023Norwegian Krone
  • 0024Egyptian Pound
  • 0025Other

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Rated nth-to default credit derivatives, own funds requirements 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_18.00,r0321,c0060,s0003} >= 0

The next five:

{C_18.00,r0321,c0060,s0004} >= 0{C_18.00,r0380,c0060,s0018} >= 0{C_18.00,r0250,c0060,s0018} >= 0{C_18.00,r0270,c0060,s0025} >= 0{C_18.00,r0320,c0060,s0005} >= 0

And 500 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.