Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Number of non-executive directors ([reference period]) cannot be negative (EBA rule v22743_s)

A warning in the diversity benchmarking return (REM diversity), on template R 18.00, newly appointed non-executive directors (including chairperson).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Number of non-executive directors ([reference period]) cannot be negative.

EBA checks it for seven rows: male (excluding employee representatives), female (excluding employee representatives), non-binary (excluding employee representatives), male employee representatives, female employee representatives, non-binary employee representatives and total. That makes seven 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.

Female (excluding employee representatives) >= 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 R 18.00 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

Newly appointed non-executive directors (including chairperson) (R 18.00)

Rows

  • 0010Male (excluding employee representatives)
  • 0020Female (excluding employee representatives)
  • 0030Non-binary (excluding employee representatives)
  • 0040Male employee representatives
  • 0050Female employee representatives
  • 0060Non-binary employee representatives
  • 0070Total

Column

  • 0010Number of non-executive directors ([REFERENCE PERIOD])

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Female (excluding employee representatives) 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}.

{R_18.00,r0020,c0010,} >= 0

The next five:

{R_18.00,r0060,c0010,} >= 0{R_18.00,r0030,c0010,} >= 0{R_18.00,r0040,c0010,} >= 0{R_18.00,r0070,c0010,} >= 0{R_18.00,r0010,c0010,} >= 0

And 1 more, the same formula for the other cells it covers.

Every REM diversity rule, by template

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