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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Liquidity buffer must equal a calculation over five terms (C 76.00.b, EBA rule v10188_m)

A warning in the liquidity coverage ratio return (LCR), on templates C 76.00.a, liquidity coverage, calculations, total (DA) and C 76.00.b, liquidity coverage, calculations, total (DA).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Liquidity buffer must equal these five worked out:

  • L1 excl. EHQCB liquidity buffer (value according to Article 9): unadjusted
  • L1 EHQCB value according to Article 9: unadjusted
  • L2A according to Article 9: unadjusted
  • L2B according to Article 9: unadjusted
  • Minus the smaller of these four worked out and excess liquid asset amount

All the values are in the value / percentage column (0010).

How the Line4 Check report words itShow

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

C_76.00.B: LIQUIDITY BUFFER = C_76.00.A: L1 excl. EHQCB liquidity buffer (value according to Article 9): unadjusted + C_76.00.A: L1 EHQCB value according to Article 9: unadjusted + C_76.00.A: L2A according to Article 9: unadjusted + C_76.00.A: L2B according to Article 9: unadjusted - the smaller of C_76.00.A: L1 excl. EHQCB liquidity buffer (value according to Article 9): unadjusted + C_76.00.A: L1 EHQCB value according to Article 9: unadjusted + C_76.00.A: L2A according to Article 9: unadjusted + C_76.00.A: L2B according to Article 9: unadjusted and C_76.00.A: Excess liquid asset amount

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  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 76.00 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

Liquidity coverage, calculations, total (DA) (C 76.00.a)

Rows

  • 0040L1 excl. EHQCB liquidity buffer (value according to Article 9): unadjusted
  • 0100L1 EHQCB value according to Article 9: unadjusted
  • 0160L2A according to Article 9: unadjusted
  • 0220L2B according to Article 9: unadjusted
  • 0280Excess liquid asset amount

Column

  • 0010Value / Percentage

Liquidity coverage, calculations, total (DA) (C 76.00.b)

Row

  • 0290LIQUIDITY BUFFER

Column

  • 0010Value / Percentage
Show the rule as writtenShow

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

{C_76.00.b,r0290,c0010,} = ({C_76.00.a,r0040,c0010,} + {C_76.00.a,r0100,c0010,} + {C_76.00.a,r0160,c0010,} + {C_76.00.a,r0220,c0010,}) - min(({C_76.00.a,r0040,c0010,} + {C_76.00.a,r0100,c0010,} + {C_76.00.a,r0160,c0010,} + {C_76.00.a,r0220,c0010,}),{C_76.00.a,r0280,c0010,})

Every LCR rule, by template

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