Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 427 values it checks in operational risk can be negative (C 17.01.a, EBA rule v90222_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 17.01.a, operational risk: losses and recoveries by business lines and event types in the last year.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in operational risk can be negative.

EBA checks it for seven columns: internal fraud, external fraud, employment practices and workplace safety, clients, products & business practices, damage to physical assets, business disruption and system failures, and execution, delivery & process management. And for 61 rows, from number of events (new events) (0010) to sum of the five largest losses (0960). That makes 427 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.

EMPLOYMENT PRACTICES AND WORKPLACE SAFETY: Gross loss amount (new events) >= 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 17.01 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

Operational risk: losses and recoveries by business lines and event types in the last year (C 17.01.a)

Rows

  • 0010Number of events (new events)
  • 0020Gross loss amount (new events)
  • 0030Number of events subject to loss adjustments
  • 0050Maximum single loss
  • 0060Sum of the five largest losses
  • 0110Number of events (new events)
  • 0120Gross loss amount (new events)
  • 0130Number of events subject to loss adjustments
  • 0150Maximum single loss
  • 0160Sum of the five largest losses
  • 0210Number of events (new events)
  • 0220Gross loss amount (new events)
  • 0230Number of events subject to loss adjustments
  • 0250Maximum single loss
  • 0260Sum of the five largest losses
  • 0310Number of events (new events)
  • 0320Gross loss amount (new events)
  • 0330Number of events subject to loss adjustments
  • 0350Maximum single loss
  • 0360Sum of the five largest losses
  • 0410Number of events (new events)
  • 0420Gross loss amount (new events)
  • 0430Number of events subject to loss adjustments
  • 0450Maximum single loss
  • 0460Sum of the five largest losses
  • 0510Number of events (new events)
  • 0520Gross loss amount (new events)
  • 0530Number of events subject to loss adjustments
  • 0550Maximum single loss
  • 0560Sum of the five largest losses
  • 0610Number of events (new events)
  • 0620Gross loss amount (new events)
  • 0630Number of events subject to loss adjustments
  • 0650Maximum single loss
  • 0660Sum of the five largest losses
  • 0710Number of events (new events)
  • 0720Gross loss amount (new events)
  • 0730Number of events subject to loss adjustments
  • 0750Maximum single loss
  • 0760Sum of the five largest losses

And 21 more.

Columns

  • 0010INTERNAL FRAUD
  • 0020EXTERNAL FRAUD
  • 0030EMPLOYMENT PRACTICES AND WORKPLACE SAFETY
  • 0040CLIENTS, PRODUCTS & BUSINESS PRACTICES
  • 0050DAMAGE TO PHYSICAL ASSETS
  • 0060BUSINESS DISRUPTION AND SYSTEM FAILURES
  • 0070EXECUTION, DELIVERY & PROCESS MANAGEMENT

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Gross loss amount (new events), employment practices and workplace safety 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_17.01.a,r0420,c0030,} >= 0

The next five:

{C_17.01.a,r0310,c0010,} >= 0{C_17.01.a,r0945,c0070,} >= 0{C_17.01.a,r0911,c0050,} >= 0{C_17.01.a,r0030,c0010,} >= 0{C_17.01.a,r0430,c0070,} >= 0

And 421 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.