Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Amount or percentage cannot be negative (EBA rule v90142_s)

A warning in the resolution planning: organisation and liabilities return (RESOL1), on template Z 03.01, own funds requirements - credit institutions (LIAB 2).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Amount or percentage cannot be negative.

EBA checks it for 13 rows, from total risk exposure amount (0100) to overall capital requirement (OCR) ratio (0500). That makes 13 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.

Overall capital requirement (OCR) ratio >= 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 Z 03.01 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

Own funds requirements - credit institutions (LIAB 2) (Z 03.01)

Rows

  • 0100Total Risk Exposure Amount
  • 0120Total Exposure Measure
  • 0210Initial capital
  • 0220Leverage Ratio Requirement
  • 0300Total SREP Capital Requirement (TSCR) ratio
  • 0400Combined Buffer Requirement
  • 0410Capital Conservation Buffer
  • 0420Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State
  • 0430Institution-Specific Countercyclical Capital Buffer
  • 0440Systemic Risk Buffer
  • 0450Global Systemically Important Institution Buffer
  • 0460Other Systemically Important Institution Buffer
  • 0500Overall capital requirement (OCR) ratio

Column

  • 0010Amount or Percentage

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Overall capital requirement (OCR) ratio 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}.

{Z_03.01,r0500,c0010,} >= 0

The next five:

{Z_03.01,r0210,c0010,} >= 0{Z_03.01,r0100,c0010,} >= 0{Z_03.01,r0300,c0010,} >= 0{Z_03.01,r0400,c0010,} >= 0{Z_03.01,r0440,c0010,} >= 0

And 7 more, the same formula for the other cells it covers.

Every RESOL1 rule, by template

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