Line4

1 min readSwitched off by EBAEBA reporting framework 4.2Updated 10 November 2026

Additions, including increases in existing provisions, commitments and guarantees given under national GAAP cannot be negative (EBA rule v3983_s)

A check in the financial reporting return (FINREP 9), on template F 43.00, provisions.

EBA switched this rule off in its 4.2 severity package (January 2026), so it does not run on reporting framework 4.2 filings. EBA's list of validation rules of 12 October 2026 still has it switched off. Line4 Check does not run it either.

The rule in plain words

Additions, including increases in existing provisions, commitments and guarantees given under national GAAP cannot be negative.

EBA writes it out 21 times. These words are for the first; the others are the same rule on other cells.

The template it checks

Provisions (F 43.00)

Row

  • 0020Additions, including increases in existing provisions

Column

  • 0050Commitments and guarantees given under national GAAP
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_43.00,r0020,c0050,} >= 0

And 20 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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