Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

RWEA cannot be negative (EBA rule v4454_s)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

RWEA cannot be negative.

EBA checks it for seven rows: off-balance sheet items, trade finance, under official export credit insurance scheme, derivatives and SFTs subject to a cross-product netting agreement, derivatives not subject to a cross-product netting agreement, SFTs not subject to a cross-product netting agreement, and other assets belonging to the trading book. That makes seven 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.

RWEA: Of which: trade finance >= 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 43.00 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

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

Rows

  • 0010Off-balance sheet items
  • 0020Of which: trade finance
  • 0030Of which: under official export credit insurance scheme
  • 0040Derivatives and SFTs subject to a cross-product netting agreement
  • 0050Derivatives not subject to a cross-product netting agreement
  • 0060SFTs not subject to a cross-product netting agreement
  • 0070Other assets belonging to the trading book

Column

  • 0020RWEA

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Trade finance, RWEA 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_43.00.a,r0020,c0020,} >= 0

The next five:

{C_43.00.a,r0030,c0020,} >= 0{C_43.00.a,r0050,c0020,} >= 0{C_43.00.a,r0070,c0020,} >= 0{C_43.00.a,r0010,c0020,} >= 0{C_43.00.a,r0040,c0020,} >= 0

And 1 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.