Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Neither of the two values it checks in intermediate parent undertaking (Annex II) can be negative (U 01.00, EBA rule v12764_s)

A warning in the intermediate EU parent undertakings return (IPU), on template U 01.00, intermediate parent undertaking (Annex II).

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in intermediate parent undertaking (Annex II) can be negative.

EBA checks it for two columns: total value of assets and if entity is a branch of a credit institution (field 0110='TCBCI'): total value of liabilities. That makes two 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.

If entity is a branch of a credit institution (field 0110='TCBCI'): Total value of liabilities: If entity is a branch of a credit institution (field 0110='TCBCI'): Total value of 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 U 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

Intermediate parent undertaking (Annex II) (U 01.00)

Columns

  • 0150Total value of assets
  • 0160If entity is a branch of a credit institution (field 0110='TCBCI'): Total value of liabilities

A worked example

The first of its checks, with simple numbers.

What the rule then expects

If entity is a branch of a credit institution (field 0110='TCBCI'): total value of 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}.

{U_01.00,,c0160,} >= 0

The next one:

{U_01.00,,c0150,} >= 0

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