Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Thresholds for significant IGTs / Quantitative limit cannot be negative (EBA rule v22707_s)

A warning in the financial conglomerates return (FC), on template L 00.02, summary template.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Thresholds for significant IGTs / Quantitative limit (Article 7.3) cannot be negative.

EBA checks it for four rows: first threshold for significant IGT, second threshold for significant IGT, third threshold for significant IGT and quantitative limit (Article 7.3). That makes four 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.

First threshold for significant IGT >= 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 00.02 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

Summary template (L 00.02)

Rows

  • 0010First threshold for significant IGT
  • 0020Second threshold for significant IGT
  • 0030Third threshold for significant IGT
  • 0040Quantitative limit (Art. 7.3)

Column

  • 0010Thresholds for significant IGTs / Quantitative limit (Art. 7.3)

A worked example

The first of its checks, with simple numbers.

What the rule then expects

First threshold for significant IGT 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_00.02,r0010,c0010,} >= 0

The next three:

{L_00.02,r0040,c0010,} >= 0{L_00.02,r0030,c0010,} >= 0{L_00.02,r0020,c0010,} >= 0

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