Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the five values it checks in off-balance sheet and contingent liabilities can be negative (L 03.00, EBA rule v22704_s)

A warning in the financial conglomerates return (FC), on template L 03.00, off-balance sheet and contingent liabilities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in off-balance sheet and contingent liabilities can be negative.

EBA checks it for five columns: value of transaction at starting date, value of transaction at reporting date, maximum possible value of contingent liabilities, value of guaranteed assets and revenues stemming from the off balance sheet items. That makes five 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.

Value of transaction at starting date: Value of transaction at starting date >= 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 L 03.00 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

Off-balance sheet and contingent liabilities (L 03.00)

Columns

  • 0150Value of transaction at starting date
  • 0160Value of transaction at reporting date
  • 0170Maximum possible value of contingent liabilities
  • 0180Value of guaranteed assets
  • 0190Revenues stemming from the off balance sheet items

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Value of transaction at starting date 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}.

{L_03.00,,c0150,} >= 0

The next four:

{L_03.00,,c0160,} >= 0{L_03.00,,c0170,} >= 0{L_03.00,,c0180,} >= 0{L_03.00,,c0190,} >= 0

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