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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Amount cannot be negative (I 09.00, EBA rule v10988_s)

A warning in the investment firms, class 2 return (IFR class 2), on template I 09.00, liquidity 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 30 rows, from liquidity requirement (0010) to total other eligible financial instruments (0300). 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.

High quality covered bonds (RW35 %) >= 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 09.00 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

Liquidity requirements (I 09.00)

Rows

  • 0010Liquidity Requirement
  • 0020Client guarantees
  • 0030Total liquid assets
  • 0040Unencumbered short term deposits
  • 0050Total eligible receivables due within 30 days
  • 0060Level 1 assets
  • 0070Coins and banknotes
  • 0080Withdrawable central bank reserves
  • 0090Central bank assets
  • 0100Central government assets
  • 0110Regional government/local authorities assets
  • 0120Public Sector Entity assets
  • 0130Recognisable domestic and foreign currency central government and central bank assets
  • 0140Credit institution (protected by Member State government, promotional lender) assets
  • 0150Multilateral development bank and international organisations assets
  • 0160Extremely high quality covered bonds
  • 0170Level 2A assets
  • 0180Regional government/local authorities or Public Sector Entities assets (Member State, RW20 %)
  • 0190Central bank or central/regional government or local authorities or Public Sector Entities assets (Third Country, RW20 %)
  • 0200High quality covered bonds (CQS2)
  • 0210High quality covered bonds (Third Country, CQS1)
  • 0220Corporate debt securities (CQS1)
  • 0230Level 2B assets
  • 0240Asset-backed securities
  • 0250Corporate debt securities
  • 0260Shares (major stock index)
  • 0270Restricted-use central bank committed liquidity facilities
  • 0280High quality covered bonds (RW35 %)
  • 0290Qualifying CIU shares/units
  • 0300Total other eligible financial instruments

Column

  • 0010Amount

A worked example

The first of its checks, with simple numbers.

What the rule then expects

High quality covered bonds (RW35 %) 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_09.00,r0280,c0010,} >= 0

The next five:

{I_09.00,r0030,c0010,} >= 0{I_09.00,r0020,c0010,} >= 0{I_09.00,r0090,c0010,} >= 0{I_09.00,r0220,c0010,} >= 0{I_09.00,r0150,c0010,} >= 0

And 24 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.