Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Amount cannot be negative (I 02.01, EBA rule v10876_s)

A warning in the investment firms, class 2 return (IFR class 2), on template I 02.01, own funds requirements.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Amount cannot be negative.

EBA checks it for 13 rows, from own fund requirement (0010) to total own funds requirement (0130). That makes 13 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.

Own fund requirement >= 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 I 02.01 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

Own funds requirements (I 02.01)

Rows

  • 0010Own fund requirement
  • 0020Permanent minimum capital requirement
  • 0030Fixed overhead requirement
  • 0040Total K-Factor Requirement
  • 0050Transitional requirement based on CRR own funds requirements
  • 0060Transitional requirement based on fixed overhead requirements
  • 0070Transitional requirement for investment firms previously subject only to an initial capital requirement
  • 0080Transitional requirement based on initial capital requirement at authorisation
  • 0090Transitional requirement for investment firms that are not authorised to provide certain services
  • 0100Transitional requirement of at least 250 000 EUR
  • 0110Additional own funds requirement
  • 0120Additional own funds guidance
  • 0130Total own funds requirement

Column

  • 0010Amount

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Own fund requirement 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}.

{I_02.01,r0010,c0010,} >= 0

The next five:

{I_02.01,r0060,c0010,} >= 0{I_02.01,r0080,c0010,} >= 0{I_02.01,r0040,c0010,} >= 0{I_02.01,r0050,c0010,} >= 0{I_02.01,r0110,c0010,} >= 0

And 7 more, the same formula for the other cells it covers.

Every IFR class 2 rule, by template

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