Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Amount cannot be negative (C 09.04, EBA rule v4745_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 09.04, breakdown of credit exposures relevant for the calculation of the countercyclical buffer by country and institution-specific countercyclical buffer rate.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Amount cannot be negative.

EBA checks it for nine rows, from exposure value under the standardised approach (0010) to relevant credit exposures – Securitisation positions in the banking book (0100). 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.

Amount: Exposure value of securitisation positions in the banking book >= 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 09.04 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

Breakdown of credit exposures relevant for the calculation of the countercyclical buffer by country and institution-specific countercyclical buffer rate (C 09.04)

Rows

  • 0010Exposure value under the Standardised Approach
  • 0020Exposure value under the IRB Approach
  • 0030Sum of long and short positions of trading book exposures for standardised approaches
  • 0040Value of trading book exposures for internal models
  • 0055Exposure value of securitisation positions in the banking book
  • 0070Total own funds requirements for CCB
  • 0080Relevant credit exposures – Credit risk
  • 0090Relevant credit exposures – Market risk
  • 0100Relevant credit exposures – Securitisation positions in the banking book

Column

  • 0010Amount

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Exposure value of securitisation positions in the banking book, amount 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_09.04,r0055,c0010,} >= 0

The next five:

{C_09.04,r0100,c0010,} >= 0{C_09.04,r0090,c0010,} >= 0{C_09.04,r0040,c0010,} >= 0{C_09.04,r0070,c0010,} >= 0{C_09.04,r0010,c0010,} >= 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.