Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 408 values it checks in general governments exposures can be negative (C 33.00.a, EBA rule v5857_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 33.00.a, general governments exposures by country of the counterparty and regulatory approach (Gov).

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in general governments exposures can be negative.

EBA checks it for 17 columns, from total gross carrying amount of non-derivative financial assets (0010) to nominal amount (0240). And for 24 rows, from total exposures (0010) to [ 10Y - more (0230). That makes 408 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.

Total gross carrying amount of non-derivative financial assets: Exposures under the credit risk framework >= 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 33.00 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

General governments exposures by country of the counterparty and regulatory approach (Gov) (C 33.00.a)

Rows

  • 0010Total exposures
  • 0020Exposures under the credit risk framework
  • 0030Standardised Approach
  • 0040Central governments
  • 0050Regional governments or local authorities
  • 0060Public sector entities
  • 0070International Organisations
  • 0075Other general government exposures subject to Standardised Approach
  • 0080IRB Approach
  • 0090Central governments
  • 0100Regional governments or local authorities [Central governments and central banks]
  • 0110Regional governments or local authorities
  • 0120Public sector entities [Central governments and central banks]
  • 0130Public sector entities
  • 0140International Organisations [Central governments and central banks]
  • 0155Other general government exposures subject to IRB approach
  • 0160Exposures under the market risk framework
  • 0170[ 0 - 3M [
  • 0180[ 3M - 1Y [
  • 0190[ 1Y - 2Y [
  • 0200[ 2Y - 3Y [
  • 0210[ 3Y - 5Y [
  • 0220[ 5Y - 10Y [
  • 0230[ 10Y - more

Columns

  • 0010Total gross carrying amount of non-derivative financial assets
  • 0020Total carrying amount of non-derivative financial assets (net of short positions)
  • 0030Financial assets held for trading
  • 0040Trading financial assets
  • 0050Non-trading financial assets mandatorily at fair value through profit or loss
  • 0060Financial assets designated at fair value through profit or loss
  • 0070Non-trading non-derivative financial assets measured at fair value through profit or loss
  • 0080Financial assets at fair value through other comprehensive income
  • 0090Non-trading non-derivative financial assets measured at fair value to equity
  • 0100Financial assets at amortised cost
  • 0110Non-trading non-derivative financial assets measured at a cost-based method
  • 0120Other non-trading non-derivative financial assets
  • 0130Short positions
  • 0140Of which: Short positions from reverse repurchased loans classified as held for trading or trading financial assets
  • 0210Notional amount
  • 0230Notional amount
  • 0240Nominal amount

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Exposures under the credit risk framework, total gross carrying amount of non-derivative financial assets 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_33.00.a,r0020,c0010,} >= 0

The next five:

{C_33.00.a,r0155,c0050,} >= 0{C_33.00.a,r0010,c0050,} >= 0{C_33.00.a,r0080,c0100,} >= 0{C_33.00.a,r0155,c0010,} >= 0{C_33.00.a,r0090,c0030,} >= 0

And 402 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.