Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Amount cannot be more than zero (I 01.00, EBA rule v10992_s)

A warning in the investment firms, class 2 return (IFR class 2), on template I 01.00, own funds composition.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Amount cannot be more than zero.

EBA checks it for 30 rows, from (-)Total deductions from Common equity Tier 1 (0140) to (-) T2 instruments of financial sector entities where the investment firm has a significant investment (0510). 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.

(-) Own AT1 instruments <= 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 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

Own funds composition (I 01.00)

Rows

  • 0140(-)Total deductions from Common Equity Tier 1
  • 0150(-) Own CET1 instruments
  • 0160(-) Direct holdings of CET1 instruments
  • 0170(-) Indirect holdings of CET1 instruments
  • 0180(-) Synthetic holdings of CET1 instruments
  • 0190(-) Losses for the current financial year
  • 0200(-) Goodwill
  • 0210(-) Other intangible assets
  • 0220(-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities
  • 0230(-) Qualifying holding outside the financial sector which exceeds 15% of own funds
  • 0240(-) Total qualifying holdings in undertaking other than financial sector entities which exceeds 60% of its own funds
  • 0250(-) CET1 instruments of financial sector entites where the investment firm does not have a significant investment
  • 0260(-) CET1 instruments of financial sector entities where the investment firm has a significant investment
  • 0270(-) Defined benefit pension fund assets
  • 0280(-) Other deductions
  • 0330(-) Total deductions from Additional Tier 1
  • 0340(-) Own AT1 instruments
  • 0350(-) Direct holdings of AT1 instruments
  • 0360(-) Indirect holdings of AT1 instruments
  • 0370(-) Synthetic holdings of AT1 instruments
  • 0380(-) AT1 instruments of financial sector entities where the investment firm does not have a significant investment
  • 0390(-) AT1 instruments of financial sector entities where the investment firm has a significant investment
  • 0400(-) Other deductions
  • 0450(-) Total deductions fromTier 2
  • 0460(-) Own T2 instruments
  • 0470(-) Direct holdings of T2 instruments
  • 0480(-) Indirect holdings of T2 instruments
  • 0490(-) Synthetic holdings of T2 instruments
  • 0500(-) T2 instruments of financial sector entities where the investment firm does not have a significant investment
  • 0510(-) T2 instruments of financial sector entities where the investment firm has a significant investment

Column

  • 0010Amount

A worked example

The first of its checks, with simple numbers.

What the rule then expects

(-) own AT1 instruments can then be at most 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_01.00,r0340,c0010,} <= 0

The next five:

{I_01.00,r0450,c0010,} <= 0{I_01.00,r0330,c0010,} <= 0{I_01.00,r0150,c0010,} <= 0{I_01.00,r0190,c0010,} <= 0{I_01.00,r0250,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.