Line4

2 min readSwitched off by EBA on 13 September 2026EBA reporting framework 4.2Updated 10 November 2026

Off-balance sheet items cannot be more than the sum of five rows (EBA rule v4448_m)

A check in the leverage ratio return (COREP LR), on templates C 43.00.a, breakdown of leverage ratio exposure measure components: off-balance sheet items, derivatives, SFTs and trading book and C 47.00, leverage ratio calculation.

EBA switched this rule off for filings submitted from 13 September 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

Off-balance sheet items cannot be more than these five added up:

  • Off-balance sheet items with a 10% CCF in accordance with Article 429f of the CRR
  • Off-balance sheet items with a 20% CCF in accordance with Article 429f of the CRR
  • Off-balance sheet items with a 100% CCF in accordance with Article 429f of the CRR
  • Off-balance sheet items with a 40% CCF in accordance with Article 429f of the CRR
  • Off-balance sheet items with a 50% CCF in accordance with Article 429f of the CRR

All the values are in the leverage ratio exposure value column (0010).

The template it checks

Breakdown of leverage ratio exposure measure components: off-balance sheet items, derivatives, SFTs and trading book (C 43.00.a)

Row

  • 0010Off-balance sheet items

Column

  • 0010Leverage Ratio Exposure Value

Leverage ratio calculation (C 47.00)

Rows

  • 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

Column

  • 0010Amount / Ratio
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

{C_43.00.a,r0010,c0010,} <= sum({C_47.00,r0150,c0010,},{C_47.00,r0160,c0010,},{C_47.00,r0180,c0010,},{C_47.00,r0165,c0010,},{C_47.00,r0170,c0010,})

Every COREP LR rule, by template

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