Line4

3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

L2A collateral 30 day outflows, value / percentage must equal a calculation over 27 cells (C 76.00.w, EBA rule v10196_m)

A warning in the liquidity coverage ratio return (LCR), on templates C 72.00.w, liquidity coverage, liquid assets, significant currencies (DA), C 74.00.w, liquidity coverage, inflows, 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

L2A collateral 30 day outflows, value / percentage must equal these 27 worked out:

  • Collateral received meets operational requirements, subject to the 90% cap on inflows (row 0279)
  • Collateral received meets operational requirements, exempted from the cap on inflows (row 0279)
  • Collateral received meets operational requirements, subject to the 75% cap on inflows (row 0279)
  • Collateral received meets operational requirements, subject to the 90% cap on inflows (row 0319)
  • Collateral received meets operational requirements, subject to the 75% cap on inflows (row 0319)
  • Collateral received meets operational requirements, exempted from the cap on inflows (row 0319)
  • Minus memorandum items secured by L2A, subject to the 90% cap on inflows
  • Minus memorandum items secured by L2A, exempted from the cap on inflows
  • Minus memorandum items secured by L2A, subject to the 75% cap on inflows
  • Collateral swapped meets operational requirements, liquidity value of collateral borrowed (row 0250)
  • Collateral swapped meets operational requirements, liquidity value of collateral borrowed (row 1610)
  • Collateral swapped meets operational requirements, liquidity value of collateral borrowed (row 2460)
  • Collateral swapped meets operational requirements, liquidity value of collateral borrowed (row 2120)
  • Collateral swapped meets operational requirements, liquidity value of collateral borrowed (row 0420)
  • Collateral swapped meets operational requirements, liquidity value of collateral borrowed (row 2630)
  • Collateral swapped meets operational requirements, liquidity value of collateral borrowed (row 2290)
  • Collateral swapped meets operational requirements, liquidity value of collateral borrowed (row 1950)
  • Collateral swapped meets operational requirements, liquidity value of collateral borrowed (row 1100)
  • Collateral swapped meets operational requirements, liquidity value of collateral borrowed (row 0590)
  • Collateral swapped meets operational requirements, liquidity value of collateral borrowed (row 1440)
  • Collateral swapped meets operational requirements, liquidity value of collateral borrowed (row 0760)
  • Collateral swapped meets operational requirements, liquidity value of collateral borrowed (row 0080)
  • Collateral swapped meets operational requirements, liquidity value of collateral borrowed (row 1270)
  • Collateral swapped meets operational requirements, liquidity value of collateral borrowed (row 0930)
  • Collateral swapped meets operational requirements, liquidity value of collateral borrowed (row 1780)
  • Minus collateral borrowed is L2A, liquidity value of collateral borrowed
  • Central institutions: Level 2A assets which are considered liquid assets for the depositing credit institution, value according to Article 9
How the Line4 Check report words itShow

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

C_76.00.W: L2A collateral 30 day outflows = C_74.00.W: Level 2A collateral, of which collateral received meets operational requirements, Subject to the 90% cap on inflows (row 0279) + C_74.00.W: Level 2A collateral, of which collateral received meets operational requirements, Exempted from the cap on inflows (row 0279) + C_74.00.W: Level 2A collateral, of which collateral received meets operational requirements, Subject to the 75% cap on inflows (row 0279) + C_74.00.W: Level 2A collateral, of which collateral received meets operational requirements, Subject to the 90% cap on inflows (row 0319) + C_74.00.W: Level 2A collateral, of which collateral received meets operational requirements, Subject to the 75% cap on inflows (row 0319) + C_74.00.W: Level 2A collateral, of which collateral received meets operational requirements, Exempted from the cap on inflows (row 0319) - C_74.00.W: of which: secured by L2A, Subject to the 90% cap on inflows - C_74.00.W: of which: secured by L2A, Exempted from the cap on inflows - C_74.00.W: of which: secured by L2A, Subject to the 75% cap on inflows + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral borrowed (row 0250) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral borrowed (row 1610) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral borrowed (row 2460) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral borrowed (row 2120) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral borrowed (row 0420) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral borrowed (row 2630) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral borrowed (row 2290) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral borrowed (row 1950) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral borrowed (row 1100) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral borrowed (row 0590) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral borrowed (row 1440) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral borrowed (row 0760) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral borrowed (row 0080) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral borrowed (row 1270) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral borrowed (row 0930) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral borrowed (row 1780) - C_75.01.W: of which: collateral borrowed is L2A, Liquidity value of collateral borrowed + C_72.00.W: Central institutions: Level 2A assets which are considered liquid assets for the depositing credit institution, Value according to Article 9

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, liquid assets, significant currencies (DA) (C 72.00.w)

Row

  • 0300Central institutions: Level 2A assets which are considered liquid assets for the depositing credit institution

Column

  • 0040Value according to Article 9

Liquidity coverage, inflows, significant currencies (DA) (C 74.00.w)

Rows

  • 0279of which collateral received meets operational requirements
  • 0319of which collateral received meets operational requirements
  • 0550of which: secured by L2A

Columns

  • 0110Subject to the 75% cap on inflows
  • 0120Subject to the 90% cap on inflows
  • 0130Exempted from the cap on inflows

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

Rows

  • 0080Of which collateral swapped meets operational requirements
  • 0250Of which collateral swapped meets operational requirements
  • 0420Of which collateral swapped meets operational requirements
  • 0590Of which collateral swapped meets operational requirements
  • 0760Of which collateral swapped meets operational requirements
  • 0930Of which collateral swapped meets operational requirements
  • 1100Of which collateral swapped meets operational requirements
  • 1270Of which collateral swapped meets operational requirements
  • 1440Of which collateral swapped meets operational requirements
  • 1610Of which collateral swapped meets operational requirements
  • 1780Of which collateral swapped meets operational requirements
  • 1950Of which collateral swapped meets operational requirements
  • 2120Of which collateral swapped meets operational requirements
  • 2290Of which collateral swapped meets operational requirements
  • 2460Of which collateral swapped meets operational requirements
  • 2630Of which collateral swapped meets operational requirements
  • 2770of which: collateral borrowed is L2A

Column

  • 0040Liquidity value of collateral borrowed

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

Row

  • 0170L2A collateral 30 day outflows

Column

  • 0010Value / Percentage
Show the rule as writtenShow

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

{C_76.00.w,r0170,c0010,} = sum({C_74.00.w,r0279,c0120,},{C_74.00.w,r0279,c0130,},{C_74.00.w,r0279,c0110,}) + sum({C_74.00.w,r0319,c0120,},{C_74.00.w,r0319,c0110,},{C_74.00.w,r0319,c0130,}) - sum({C_74.00.w,r0550,c0120,},{C_74.00.w,r0550,c0130,},{C_74.00.w,r0550,c0110,}) + sum({C_75.01.w,r0250,c0040,},{C_75.01.w,r1610,c0040,},{C_75.01.w,r2460,c0040,},{C_75.01.w,r2120,c0040,},{C_75.01.w,r0420,c0040,},{C_75.01.w,r2630,c0040,},{C_75.01.w,r2290,c0040,},{C_75.01.w,r1950,c0040,},{C_75.01.w,r1100,c0040,},{C_75.01.w,r0590,c0040,},{C_75.01.w,r1440,c0040,},{C_75.01.w,r0760,c0040,},{C_75.01.w,r0080,c0040,},{C_75.01.w,r1270,c0040,},{C_75.01.w,r0930,c0040,},{C_75.01.w,r1780,c0040,}) - {C_75.01.w,r2770,c0040,} + {C_72.00.w,r0300,c0040,}

Every LCR rule, by template

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