Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 30 values it checks in CCR exposures treated with the original exposure method (OEM) (CCR 4) can be negative (C 34.04, EBA rule v90213_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 34.04, cCR exposures treated with the original exposure method (OEM) (CCR 4).

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in CCR exposures treated with the original exposure method (OEM) (CCR 4) can be negative.

EBA checks it for five columns: number of transactions, notional amounts, current market value (CMV), positive, current market value (CMV), negative and potential future exposure (PFE). And for six rows: interest rate risk, foreign exchange risk, credit risk, equity risk, commodity risk and electricity. That makes 30 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.

Potential future exposure (PFE): Commodity risk >= 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 34.04 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

CCR exposures treated with the original exposure method (OEM) (CCR 4) (C 34.04)

Rows

  • 0020Interest rate risk
  • 0030Foreign exchange risk
  • 0040Credit risk
  • 0050Equity risk
  • 0060Commodity risk
  • 0070Of which: electricity

Columns

  • 0010Number of transactions
  • 0020Notional amounts
  • 0030Current market value (CMV), positive
  • 0040Current market value (CMV), negative
  • 0050Potential future exposure (PFE)

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Commodity risk, potential future exposure (PFE) 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_34.04,r0060,c0050,} >= 0

The next five:

{C_34.04,r0040,c0040,} >= 0{C_34.04,r0020,c0020,} >= 0{C_34.04,r0050,c0040,} >= 0{C_34.04,r0040,c0050,} >= 0{C_34.04,r0060,c0020,} >= 0

And 24 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.