Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Amount cannot be negative (EBA rule v22706_s)

A warning in the financial conglomerates return (FC), on template L 05.00, p&l.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Amount cannot be negative.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

Amount: Amount >= 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 05.00 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

P&l (L 05.00)

Column

  • 0140Amount

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Amount 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. Cells are written as {template, row, column, sheet}.

{L_05.00,,c0140,} >= 0

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