Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 14 values it checks in risk concentration: exposure by counterparties can be negative (L 06.00, EBA rule v22712_s)

A warning in the financial conglomerates return (FC), on template L 06.00, risk concentration - exposure by counterparties.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in risk concentration: exposure by counterparties can be negative.

EBA checks it for 14 columns, from equity (0110) to amount of the exposures after credit or insurance risk mitigation technique and exemptions (0280). That makes 14 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.

Transactions where there is an exposure to underlying assets: Transactions where there is an exposure to underlying assets >= 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 06.00 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

Risk concentration - exposure by counterparties (L 06.00)

Columns

  • 0110Equity
  • 0120Bonds
  • 0130Assets whose risks are mainly borne by the policyholders
  • 0140Derivatives
  • 0150Other investments
  • 0160Loans and mortgages
  • 0170Guarantees and commitments
  • 0180Insurance policies
  • 0190External reinsurance
  • 0200Others direct exposures
  • 0220Indirect exposures
  • 0230Transactions where there is an exposure to underlying assets
  • 0250Total amount of the exposure
  • 0280Amount of the exposures after Credit or insurance risk mitigation technique and exemptions

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Transactions where there is an exposure to underlying assets 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_06.00,,c0230,} >= 0

The next five:

{L_06.00,,c0190,} >= 0{L_06.00,,c0280,} >= 0{L_06.00,,c0170,} >= 0{L_06.00,,c0150,} >= 0{L_06.00,,c0160,} >= 0

And 8 more, the same formula for the other cells it covers.

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