Line4

1 min readSwitched off by EBA on 17 March 2026EBA reporting framework 4.2Updated 10 November 2026

Fall-back approach, off balance sheet items cannot be negative (EBA rule v23713_s)

A check in the own funds and capital requirements return (COREP own funds), on template C 08.01.b, credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - TOTAL - of which arising from counterparty credit risk and off balance sheet.

EBA switched this rule off for filings submitted from 17 March 2026, in a quarterly update to its list of validation rules. It no longer applies, so a failure here does not count, and Line4 Check does not run it.

The rule in plain words

Fall-back approach, off balance sheet items cannot be negative.

EBA writes it out 30 times. These words are for the first; the others are the same rule on other cells.

The template it checks

Credit and counterparty credit risks and free deliveries: IRB approach to capital requirements - TOTAL - of which arising from counterparty credit risk and off balance sheet (C 08.01.b)

Row

  • 0210Fall-back approach

Column

  • 0120Of which: off balance sheet items
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_08.01.b,r0210,c0120,} >= 0

And 29 more, the same formula for the other cells it covers.

Every COREP own funds rule, by template

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