Line4

3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

L2A collateral 30 day inflows, value / percentage must equal a calculation over 20 cells (C 76.00.w, EBA rule v10197_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

L2A 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 1055)
  • Collateral extended meets operational requirements, value of collateral extended according to Article 9 (row 0965)
  • Minus memorandum items secured by L2A, value of collateral extended according to Article 9
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0400)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0420)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1800)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0480)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1880)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0380)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1760)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0460)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1740)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0440)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0500)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1820)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1840)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1860)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 1780)
  • Collateral swapped meets operational requirements, liquidity value of collateral lent (row 0520)
  • Minus collateral lent is L2A, 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: L2A collateral 30 day inflows = C_73.00.W: level 2A collateral, of which collateral extended meets operational requirements, Value of collateral extended according to Article 9 (row 1055) + C_73.00.W: level 2A collateral, of which collateral extended meets operational requirements, Value of collateral extended according to Article 9 (row 0965) - C_73.00.W: of which: secured by L2A, Value of collateral extended according to Article 9 + C_75.01.W: Level 1: extremely high quality covered bonds, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0400) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0420) + 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 1800) + 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 0480) + C_75.01.W: Non-liquid assets, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1880) + C_75.01.W: Level 1 assets (excl. EHQ covered bonds), of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0380) + C_75.01.W: Level 1: extremely high quality covered bonds, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1760) + C_75.01.W: Level 2B: high quality covered bonds, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0460) + C_75.01.W: Level 1 assets (excl. EHQ covered bonds), of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1740) + 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 0440) + C_75.01.W: Other Level 2B, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0500) + C_75.01.W: Level 2B: high quality covered bonds, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1820) + 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 1840) + C_75.01.W: Other Level 2B, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1860) + C_75.01.W: Level 2A assets, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 1780) + C_75.01.W: Non-liquid assets, of which collateral swapped meets operational requirements, Liquidity value of collateral lent (row 0520) - C_75.01.W: of which: collateral lent is L2A, 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

  • 0965of which collateral extended meets operational requirements
  • 1055of which collateral extended meets operational requirements
  • 1420of which: secured by L2A

Column

  • 0030Value of collateral extended according to Article 9

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

Rows

  • 0380Of which collateral swapped meets operational requirements
  • 0400Of which collateral swapped meets operational requirements
  • 0420Of which collateral swapped meets operational requirements
  • 0440Of which collateral swapped meets operational requirements
  • 0460Of which collateral swapped meets operational requirements
  • 0480Of which collateral swapped meets operational requirements
  • 0500Of which collateral swapped meets operational requirements
  • 0520Of which collateral swapped meets operational requirements
  • 1740Of which collateral swapped meets operational requirements
  • 1760Of which collateral swapped meets operational requirements
  • 1780Of which collateral swapped meets operational requirements
  • 1800Of which collateral swapped meets operational requirements
  • 1820Of which collateral swapped meets operational requirements
  • 1840Of which collateral swapped meets operational requirements
  • 1860Of which collateral swapped meets operational requirements
  • 1880Of which collateral swapped meets operational requirements
  • 2810of which: collateral lent is L2A

Column

  • 0020Liquidity value of collateral lent

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

Row

  • 0180L2A 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,r0180,c0010,} = sum({C_73.00.w,r1055,c0030,},{C_73.00.w,r0965,c0030,}) - {C_73.00.w,r1420,c0030,} + sum({C_75.01.w,r0400,c0020,},{C_75.01.w,r0420,c0020,},{C_75.01.w,r1800,c0020,},{C_75.01.w,r0480,c0020,},{C_75.01.w,r1880,c0020,},{C_75.01.w,r0380,c0020,},{C_75.01.w,r1760,c0020,},{C_75.01.w,r0460,c0020,},{C_75.01.w,r1740,c0020,},{C_75.01.w,r0440,c0020,},{C_75.01.w,r0500,c0020,},{C_75.01.w,r1820,c0020,},{C_75.01.w,r1840,c0020,},{C_75.01.w,r1860,c0020,},{C_75.01.w,r1780,c0020,},{C_75.01.w,r0520,c0020,}) - {C_75.01.w,r2810,c0020,}

Every LCR rule, by template

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