Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Notional amount / nominal value cannot be negative (EBA rule v10256_s)

A warning in the leverage ratio return (COREP LR), on template C 40.00.b, alternative treatment of the exposure measure (II).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Notional amount / nominal value cannot be negative.

EBA checks it for 14 rows, from derivatives (0010) to promotional loans - Passing-through (0370). That makes 14 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.

Derivatives >= 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 40.00 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

Alternative treatment of the exposure measure (II) (C 40.00.b)

Rows

  • 0010Derivatives
  • 0020Credit derivatives (protection sold)
  • 0030Credit derivatives (protection sold), which are subject to a close out clause
  • 0040Credit derivatives (protection sold), which are not subject to a close out clause
  • 0050Credit derivatives (protection bought)
  • 0060Financial derivatives
  • 0095Off-balance sheet items
  • 0310Promotional loans - Claims on central governments
  • 0320Promotional loans - Claims on regional governments
  • 0330Promotional loans - Claims on local authorities
  • 0340Promotional loans - Claims on public sector entities
  • 0350Promotional loans - Claims on non-financial corporations
  • 0360Promotional loans - Claims on households
  • 0370Promotional loans - Passing-through

Column

  • 0070Notional amount / nominal value

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Derivatives 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_40.00.b,r0010,c0070,} >= 0

The next five:

{C_40.00.b,r0050,c0070,} >= 0{C_40.00.b,r0030,c0070,} >= 0{C_40.00.b,r0360,c0070,} >= 0{C_40.00.b,r0095,c0070,} >= 0{C_40.00.b,r0340,c0070,} >= 0

And 8 more, the same formula for the other cells it covers.

Checks like this one, run at the point of submission, are the first step to real-time supervision.