Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Other assets belonging to the trading book cannot be more than other assets (EBA rule v4468_m)

A warning 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.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Other assets belonging to the trading book cannot be more than other assets.

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

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

C_43.00.A: Other assets belonging to the trading book, Leverage Ratio Exposure Value <= C_47.00: Other assets

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark C 43.00 and C 47.00 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)

Row

  • 0070Other assets belonging to the trading book

Column

  • 0010Leverage Ratio Exposure Value

Leverage ratio calculation (C 47.00)

Row

  • 0190Other assets

Column

  • 0010Amount / Ratio

A worked example

The first of its checks, with simple numbers.

Illustrative values
Other assets belonging to the trading book1,200
What the rule then expects

Other assets must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Show the rule as writtenShow

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

{C_43.00.a,r0070,c0010,} <= {C_47.00,r0190,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.