1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Tier 1 capital plus tier 2 capital must be more than zero (EBA rule v4747_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 01.00, capital adequacy - own funds definition.

The rule in plain words

Tier 1 capital plus tier 2 capital must be more than zero.

All the values are in the amount column (0010) of C 01.00.

How the Line4 Check report words itShow

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

TIER 1 CAPITAL + TIER 2 CAPITAL > 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 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 01.00 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

Capital adequacy - own funds definition (C 01.00)

Rows

  • 0015TIER 1 CAPITAL
  • 0750TIER 2 CAPITAL

Column

  • 0010Amount
Show the rule as writtenShow

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

{C_01.00,r0015,c0010,} + {C_01.00,r0750,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.