Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

If the sum of two rows is more than zero, relevant credit exposures, market risk must be more than zero (EBA rule v8730_m)

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

If sum of long and short positions of trading book exposures for standardised approaches plus value of trading book exposures for internal models is more than zero, relevant credit exposures – market risk must be more than zero.

All the values are in the amount column (0010) of C 09.04.

How the Line4 Check report words itShow

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

Amount: If Sum of long and short positions of trading book exposures for standardised approaches + Value of trading book exposures for internal models > 0, then Relevant credit exposures – Market risk > 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02The check applies only when its first part holds in your file. When it does, the second part must hold too: fix the second part, or correct the first.
  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 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

  • 0030Sum of long and short positions of trading book exposures for standardised approaches
  • 0040Value of trading book exposures for internal models
  • 0090Relevant credit exposures – Market risk

Column

  • 0010Amount
Show the rule as writtenShow

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

if (sum({C_09.04,r0030,c0010,},{C_09.04,r0040,c0010,}) > 0) then (sum({C_09.04,r0090,c0010,}) > 0) else True

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.