Line4

3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Amount / ratio cannot be negative (EBA rule v23176_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 negative.

EBA checks it for 41 rows, from SFTs: exposure value (0010) to leverage ratio as if the temporary treatment of unrealised gains and losses measured at fair value through other comprehensive income have n (0490). 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.

Derivatives: replacement cost under the SA-CCR (without the effect of collateral on NICA) >= 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

  • 0010SFTs: Exposure value
  • 0020SFTs: Add-on for counterparty credit risk
  • 0030Derogation for SFTs: Add-on in accordance with Article 429e(5) and 222 CRR
  • 0040Counterparty credit risk of SFT agent transactions
  • 0061Derivatives: replacement cost under the SA-CCR (without the effect of collateral on NICA)
  • 0091Derivatives: Potential future exposure contribution under SA-CCR (multiplier at 1)
  • 0101Derogation for derivatives: replacement costs contribution under the simplified standardised approach
  • 0103Derogation for derivatives: Potential future exposure contribution under the simplified standardised approach (multiplier at 1)
  • 0110Derogation for derivatives: original exposure method
  • 0130Capped notional amount of written credit derivatives
  • 0150Off-balance sheet items with a 10% CCF in accordance with Article 429f CRR
  • 0160Off-balance sheet items with a 20% CCF in accordance with Article 429f CRR
  • 0165Off-balance sheet items with a 40% CCF in accordance with Article 429f CRR
  • 0170Off-balance sheet items with a 50% CCF in accordance with Article 429f CRR
  • 0180Off-balance sheet items with a 100% CCF in accordance with Article 429f CRR
  • 0185Regular-way purchases and sales awaiting settlement: Accounting value under trade date accounting
  • 0186Regular-way sales awaiting settlement: Reverse out of accounting offsetting under trade date accounting
  • 0188Regular-way purchases awaiting settlement: Full recognition of commitments to pay under settlement date accounting
  • 0190Other assets
  • 0193Cash pooling arrangements that cannot be netted prudentially: value in the accounting framework
  • 0194Cash pooling arrangements that cannot be netted prudentially: effect of grossing-up the netting applied in the accounting framework
  • 0195Cash pooling arrangements that can be netted prudentially: value in the accounting framework
  • 0196Cash pooling arrangements that can be netted prudentially: effect of grossing-up the netting applied in the accounting framework
  • 0200Gross up for derivatives collateral provided
  • 0230Adjustments for SFT sales accounting transactions
  • 0290Total Leverage Ratio exposure measure - using a fully phased-in definition of Tier 1 capital
  • 0300Total Leverage Ratio exposure measure - using a transitional definition of Tier 1 capital
  • 0350Pillar 2 requirement (P2R) to address risks of excessive leverage
  • 0360of which: to be made up of CET1 capital
  • 0370G-SII leverage ratio buffer
  • 0380Pillar 2 guidance (P2G) to address risks of excessive leverage
  • 0390of which: to be made up of CET1 capital
  • 0400of which: to be made up of Tier 1 capital
  • 0410Pillar 1 Leverage Ratio requirement
  • 0420Total SREP leverage ratio requirement (TSLRR)
  • 0430TSLRR: to be made up of CET1 capital
  • 0440Overall leverage ratio requirement (OLRR)
  • 0450Overall leverage ratio requirement (OLRR) and Pillar to Guidance (P2G) ratio
  • 0460OLRR and P2G: to be made up of CET1 capital
  • 0470OLRR and P2G: to be made up of Tier 1 capital

And 1 more.

Column

  • 0010Amount / Ratio

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Derivatives: replacement cost under the SA-CCR (without the effect of collateral on NICA) 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}.

{C_47.00,r0061,c0010,} >= 0

The next five:

{C_47.00,r0350,c0010,} >= 0{C_47.00,r0010,c0010,} >= 0{C_47.00,r0193,c0010,} >= 0{C_47.00,r0200,c0010,} >= 0{C_47.00,r0020,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.