Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Accounting scope of consolidation [Nominal amount] cannot be negative (EBA rule v3958_s)

A warning in the financial reporting return (FINREP 9), on template F 17.02, reconciliation between IFRS and CRR scope of consolidation: off-balance sheet exposures - loan commitments, financial guarantees and other commitments given.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Accounting scope of consolidation [Nominal amount] cannot be negative.

EBA checks it for four rows: loan commitments given, financial guarantees given, other commitments given and off-balance sheet exposures. That makes four 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.

Off-balance sheet exposures >= 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 F 17.02 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

Reconciliation between IFRS and CRR scope of consolidation: off-balance sheet exposures - loan commitments, financial guarantees and other commitments given (F 17.02)

Rows

  • 0010Loan commitments given
  • 0020Financial guarantees given
  • 0030Other Commitments given
  • 0040Off-balance sheet exposures

Column

  • 0010Accounting scope of consolidation [Nominal amount]

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Off-balance sheet exposures 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}.

{F_17.02,r0040,c0010,} >= 0

The next three:

{F_17.02,r0010,c0010,} >= 0{F_17.02,r0020,c0010,} >= 0{F_17.02,r0030,c0010,} >= 0

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