Line4

3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Amount / ratio cannot be more than zero (EBA rule v23175_s)

A warning in the leverage ratio return (COREP LR), on template C 47.00, leverage ratio calculation.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Amount / ratio cannot be more than zero.

EBA checks it for 41 rows, from (-) exempted CCP leg of client-cleared SFT exposures (0050) to (-) excluded exposures to shareholders according to Article 429a, paragraph (1) point (da) (0910). That makes 41 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.

(-) Effect lower multiplier for QCCP client-cleared transactions on the PFE contribution (SA-CCR - Potential future exposure) <= 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 C 47.00 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

Leverage ratio calculation (C 47.00)

Rows

  • 0050(-) Exempted CCP leg of client-cleared SFT exposures
  • 0065(-) Effect of the recognition of collateral on NICA on QCCP client-cleared transactions (SA-CCR - replacement cost)
  • 0071(-) Effect of the eligible cash variation margin received offset against derivatives market value (SA-CCR - replacement cost)
  • 0081(-) Effect of the exempted CCP leg of client-cleared trade exposures (SA-CCR -replacement cost)
  • 0092(-) Effect lower multiplier for QCCP client-cleared transactions on the PFE contribution (SA-CCR - Potential future exposure)
  • 0093(-)Effect of the exempted CCP leg of client-cleared trade exposures (SA-CCR approach-potential future exposure)
  • 0102(-) Effect of exempted CCP leg of client-cleared trade exposures (simplified standardised approach - replacement costs)
  • 0104(-)Effect of exempted CCP leg of client-cleared trade exposures (simplified standardised approach - potential future exposure)
  • 0120(-) Exempted CCP leg of client-cleared trade exposures (original exposure method)
  • 0140(-) Eligible purchased credit derivatives offset against written credit derivatives
  • 0181(-) General credit risk adjustments to off balance sheet items
  • 0187(-) Regular-way sales awaiting settlement: offset in accordance with 429g(2) CRR
  • 0189(-) Regular-way purchases or sales awaiting settlement: offset for assets under settlement date accounting in accordance with 429g(3) CRR
  • 0191(-) General credit risk adjustments to on balance sheet items
  • 0197(-) Cash pooling arrangements that can be netted prudentially: Recognition of netting in accordance with Article 429b(2) CRR
  • 0198(-) Cash pooling arrangements that can be netted prudentially: Recognition of netting in accordance with Article 429b(3) CRR
  • 0210(-) Receivables for cash variation margin provided in derivatives transactions
  • 0220(-) Exempted CCP leg of client-cleared trade exposures (initial margin)
  • 0235(-) Reduction of the exposure value of pre-financing or intermediate loans
  • 0240(-) Fiduciary assets
  • 0250(-) Intragroup exposures (solo basis) exempted in accordance with point (c) of Article 429a(1) CRR
  • 0251(-) IPS exposures exempted in accordance with point (c) of Article 429a(1) CRR
  • 0252(-) Excluded guaranteed parts of exposures arising from export credits
  • 0253(-) Excluded excess collateral deposited at triparty agents
  • 0254(-) Excluded securitised exposures representing significant risk transfer
  • 0255(-) Exposures to the central bank exempted in accordance with point (n) of Article 429a(1) CRR
  • 0256(-) Excluded banking-type ancillary services of CSD/institutions in accordance with point (o) of Article 429a(1) CRR
  • 0257(-) Excluded banking-type ancillary services of designated institutions in accordance with point (p) of Article 429a(1) CRR
  • 0260(-) Exposures exempted in accordance with point (j) of Article 429a(1) CRR
  • 0261(-) Excluded exposures of public development credit institutions - Public sector investments
  • 0262(-) Excluded exposures of public development credit institutions - Promotional loans granted by a public development credit institution
  • 0263(-) Excluded exposures of public development credit institutions - Promotional loans granted by an entity directly set up by the central gov
  • 0264(-) Excluded exposures of public development credit institutions - Promotional loans granted by an entity set up by the central government,
  • 0265(-) Excluded passing-through promotional loan exposures by non-public development credit institutions (or units) - Promotional loans granted
  • 0266(-) Excluded passing-through promotional loan exposures by non-public development credit institutions (or units) - Promotional loans granted
  • 0267(-) Excluded passing-through promotional loan exposures by non-public development credit institutions (or units) - Promotional loans granted
  • 0268(-) Exposures deducted in accordance with point (q) of Article 429a(1) CRR
  • 0270(-) Asset amount deducted - Tier 1 - fully phased-in definition
  • 0280(-) Asset amount deducted - Tier 1 capital - transitional definition
  • 0900(-) IPS exposures exempted in accordance with point (ca) of Article 429a(1) CRR

And 1 more.

Column

  • 0010Amount / Ratio

A worked example

The first of its checks, with simple numbers.

What the rule then expects

(-) effect lower multiplier for QCCP client-cleared transactions on the PFE contribution (SA-CCR - potential future exposure) can then be at most 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}.

{C_47.00,r0092,c0010,} <= 0

The next five:

{C_47.00,r0071,c0010,} <= 0{C_47.00,r0140,c0010,} <= 0{C_47.00,r0197,c0010,} <= 0{C_47.00,r0187,c0010,} <= 0{C_47.00,r0251,c0010,} <= 0

And 35 more, the same formula for the other cells it covers.

Every COREP LR rule, by template

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