Line4

3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

L1 EHQCB collateral 30 day inflows, value / percentage must equal a calculation over 20 cells (C 76.00.w, EBA rule v10195_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 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 1045)
  • Collateral extended meets operational requirements, value of collateral extended according to Article 9 (row 0955)
  • Minus memorandum items secured by L1 EHQCB, value of collateral extended according to Article 9
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0350)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0230)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1630)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0250)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1590)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0270)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0290)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1570)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0210)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1610)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0330)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1670)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1690)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1710)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0310)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1650)
  • Minus collateral lent is L1 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 EHQCB collateral 30 day inflows = C_73.00.W: level 1 EHQ Covered Bonds collateral, of which collateral extended meets operational requirements, Value of collateral extended according to Article 9 (row 1045) + C_73.00.W: level 1 EHQ Covered Bonds collateral, of which collateral extended meets operational requirements, Value of collateral extended according to Article 9 (row 0955) - C_73.00.W: of which: secured by L1 EHQCB, Value of collateral extended according to Article 9 + C_75.01.W: Non-liquid assets, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0350) + C_75.01.W: Level 1: extremely high quality covered bonds, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0230) + 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 1630) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0250) + C_75.01.W: Level 1: extremely high quality covered bonds, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1590) + 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 0270) + C_75.01.W: Level 2B: high quality covered bonds, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0290) + C_75.01.W: Level 1 assets (excl. EHQ covered bonds), of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1570) + C_75.01.W: Level 1 assets (excl. EHQ covered bonds), of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0210) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1610) + C_75.01.W: Other Level 2B, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0330) + 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 1670) + C_75.01.W: Other Level 2B, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1690) + C_75.01.W: Non-liquid assets, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1710) + 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 0310) + C_75.01.W: Level 2B: high quality covered bonds, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1650) - C_75.01.W: of which: collateral lent is L1 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

  • 0955of which collateral extended meets operational requirements
  • 1045of which collateral extended meets operational requirements
  • 1410of which: secured by L1 EHQCB

Column

  • 0030Value of collateral extended according to Article 9

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

Rows

  • 0210Of which collateral swapped meets operational requirements
  • 0230Of which collateral swapped meets operational requirements
  • 0250Of which collateral swapped meets operational requirements
  • 0270Of which collateral swapped meets operational requirements
  • 0290Of which collateral swapped meets operational requirements
  • 0310Of which collateral swapped meets operational requirements
  • 0330Of which collateral swapped meets operational requirements
  • 0350Of which collateral swapped meets operational requirements
  • 1570Of which collateral swapped meets operational requirements
  • 1590Of which collateral swapped meets operational requirements
  • 1610Of which collateral swapped meets operational requirements
  • 1630Of which collateral swapped meets operational requirements
  • 1650Of which collateral swapped meets operational requirements
  • 1670Of which collateral swapped meets operational requirements
  • 1690Of which collateral swapped meets operational requirements
  • 1710Of which collateral swapped meets operational requirements
  • 2800of which: collateral lent is L1 EHQCB

Column

  • 0020Liquidity value of collateral lent

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

Row

  • 0120L1 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,r0120,c0010,} = sum({C_73.00.w,r1045,c0030,},{C_73.00.w,r0955,c0030,}) - {C_73.00.w,r1410,c0030,} + sum({C_75.01.w,r0350,c0020,},{C_75.01.w,r0230,c0020,},{C_75.01.w,r1630,c0020,},{C_75.01.w,r0250,c0020,},{C_75.01.w,r1590,c0020,},{C_75.01.w,r0270,c0020,},{C_75.01.w,r0290,c0020,},{C_75.01.w,r1570,c0020,},{C_75.01.w,r0210,c0020,},{C_75.01.w,r1610,c0020,},{C_75.01.w,r0330,c0020,},{C_75.01.w,r1670,c0020,},{C_75.01.w,r1690,c0020,},{C_75.01.w,r1710,c0020,},{C_75.01.w,r0310,c0020,},{C_75.01.w,r1650,c0020,}) - {C_75.01.w,r2800,c0020,}

Every LCR rule, by template

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