Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Amount cannot be negative (EBA rule v10558_s)

A warning in the global systemically important institution indicators return (G-SII), on template G 01.00, g-SII indicators and EBU items (G-SII).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Amount cannot be negative.

EBA checks it for 17 rows, from total exposures, including insurance subsidiaries (0010) to foreign liabilities on an immediate risk basis, including derivatives (0160). That makes 17 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.

Cross-jurisdictional liabilities >= 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 G 01.00 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

G-SII indicators and EBU items (G-SII) (G 01.00)

Rows

  • 0010Total exposures, including insurance subsidiaries
  • 0020Intra-financial system assets, including insurance subsidiaries
  • 0030Intra-financial system liabilities, including insurance subsidiaries
  • 0040Securities outstanding, including securities issued by insurance subsidiaries
  • 0050Payments activity
  • 0060Assets under custody
  • 0070Underwriting activity
  • 0081Trading volume - fixed income
  • 0085Trading volume - equities and other securities
  • 0090Notional amount of OTC derivatives, including insurance subsidiaries
  • 0100Trading and AFS securities
  • 0110Level 3 assets, including insurance subsidiaries
  • 0120Cross-jurisdictional claims
  • 0130Cross-jurisdictional liabilities
  • 0140Total foreign claims on an ultimate risk basis
  • 0150Foreign derivatives claims on an ultimate risk basis
  • 0160Foreign liabilities on an immediate risk basis, including derivatives

Column

  • 0010Amount

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Cross-jurisdictional liabilities 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}.

{G_01.00,r0130,c0010,} >= 0

The next five:

{G_01.00,r0120,c0010,} >= 0{G_01.00,r0040,c0010,} >= 0{G_01.00,r0150,c0010,} >= 0{G_01.00,r0050,c0010,} >= 0{G_01.00,r0140,c0010,} >= 0

And 11 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.