Line4

3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

L1 excl. EHQCB collateral 30 day inflows, value / percentage must equal a calculation over 20 cells (C 76.00.w, EBA rule v10193_m)

A warning in the liquidity coverage ratio return (LCR), on templates C 73.00.w, liquidity coverage, outflows, significant currencies (DA), C 75.01.w, liquidity coverage, collateral swaps, significant currencies (DA) and C 76.00.w, liquidity coverage, calculations, significant currencies (DA).

Check your file against this ruleWhat to do if it fails

The rule in plain words

L1 excl. EHQCB collateral 30 day inflows, value / percentage must equal these 20 worked out:

  • Collateral extended meets operational requirements, value of collateral extended according to Article 9 (row 1035)
  • Collateral extended meets operational requirements, value of collateral extended according to Article 9 (row 0945)
  • Minus memorandum items secured by L1 excl. EHQCB, value of collateral extended according to Article 9
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0140)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1540)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0100)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0180)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0160)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1520)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1480)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1400)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0080)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1500)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1420)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0060)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1440)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0040)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0120)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1460)
  • Minus collateral lent is L1 excl. EHQCB, liquidity value of collateral lent
How the Line4 Check report words itShow

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

C_76.00.W: L1 excl. EHQCB collateral 30 day inflows = C_73.00.W: level 1 excl. EHQ Covered Bonds collateral, of which collateral extended meets operational requirements, Value of collateral extended according to Article 9 (row 1035) + C_73.00.W: level 1 excl. EHQ Covered Bonds collateral, of which collateral extended meets operational requirements, Value of collateral extended according to Article 9 (row 0945) - C_73.00.W: of which: secured by L1 excl. EHQCB, Value of collateral extended according to Article 9 + C_75.01.W: Level 2B: asset-backed securities (commercial or individuals, Member State, CQS1), of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0140) + C_75.01.W: Non-liquid assets, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1540) + C_75.01.W: Level 2B: asset-backed securities (residential or automobile, CQS1), of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0100) + C_75.01.W: Non-liquid assets, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0180) + C_75.01.W: Other Level 2B, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0160) + C_75.01.W: Other Level 2B, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1520) + C_75.01.W: Level 2B: high quality covered bonds, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1480) + C_75.01.W: Level 1 assets (excl. EHQ covered bonds), of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1400) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0080) + C_75.01.W: Level 2B: asset-backed securities (commercial or individuals, Member State, CQS1), of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1500) + C_75.01.W: Level 1: extremely high quality covered bonds, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1420) + C_75.01.W: Level 1: extremely high quality covered bonds, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0060) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1440) + C_75.01.W: Level 1 assets (excl. EHQ covered bonds), of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0040) + C_75.01.W: Level 2B: high quality covered bonds, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0120) + C_75.01.W: Level 2B: asset-backed securities (residential or automobile, CQS1), of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1460) - C_75.01.W: of which: collateral lent is L1 excl. EHQCB, Liquidity value of collateral lent

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, outflows, significant currencies (DA) (C 73.00.w)

Rows

  • 0945of which collateral extended meets operational requirements
  • 1035of which collateral extended meets operational requirements
  • 1400of which: secured by L1 excl. EHQCB

Column

  • 0030Value of collateral extended according to Article 9

Liquidity coverage, collateral swaps, significant currencies (DA) (C 75.01.w)

Rows

  • 0040Of which collateral swapped meets operational requirements
  • 0060Of which collateral swapped meets operational requirements
  • 0080Of which collateral swapped meets operational requirements
  • 0100Of which collateral swapped meets operational requirements
  • 0120Of which collateral swapped meets operational requirements
  • 0140Of which collateral swapped meets operational requirements
  • 0160Of which collateral swapped meets operational requirements
  • 0180Of which collateral swapped meets operational requirements
  • 1400Of which collateral swapped meets operational requirements
  • 1420Of which collateral swapped meets operational requirements
  • 1440Of which collateral swapped meets operational requirements
  • 1460Of which collateral swapped meets operational requirements
  • 1480Of which collateral swapped meets operational requirements
  • 1500Of which collateral swapped meets operational requirements
  • 1520Of which collateral swapped meets operational requirements
  • 1540Of which collateral swapped meets operational requirements
  • 2790of which: collateral lent is L1 excl. EHQCB

Column

  • 0020Liquidity value of collateral lent

Liquidity coverage, calculations, significant currencies (DA) (C 76.00.w)

Row

  • 0060L1 excl. EHQCB collateral 30 day inflows

Column

  • 0010Value / Percentage
Show the rule as writtenShow

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

{C_76.00.w,r0060,c0010,} = sum({C_73.00.w,r1035,c0030,},{C_73.00.w,r0945,c0030,}) - {C_73.00.w,r1400,c0030,} + sum({C_75.01.w,r0140,c0020,},{C_75.01.w,r1540,c0020,},{C_75.01.w,r0100,c0020,},{C_75.01.w,r0180,c0020,},{C_75.01.w,r0160,c0020,},{C_75.01.w,r1520,c0020,},{C_75.01.w,r1480,c0020,},{C_75.01.w,r1400,c0020,},{C_75.01.w,r0080,c0020,},{C_75.01.w,r1500,c0020,},{C_75.01.w,r1420,c0020,},{C_75.01.w,r0060,c0020,},{C_75.01.w,r1440,c0020,},{C_75.01.w,r0040,c0020,},{C_75.01.w,r0120,c0020,},{C_75.01.w,r1460,c0020,}) - {C_75.01.w,r2790,c0020,}

Every LCR rule, by template

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