Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Carrying amount received must equal the sum of its two parts (C 68.00.a, EBA rule v10616_m)

A warning in the additional liquidity monitoring metrics return (ALMM), on template C 68.00.a, concentration of funding by product type, total.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Carrying amount received must equal amount covered by a deposit guarantee scheme in accordance with Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third co plus amount not covered by a deposit guarantee scheme in accordance with Directive 2014/49/EU or an equivalent deposit guarantee scheme in a thi.

All the values are on the total currencies sheet (0010) of C 68.00.a.

EBA checks it for 13 rows, from sight deposits (0020) to financial liabilities other than derivatives and short positions from intra-group entities (0190). That makes 13 checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

of which sight deposits, Carrying amount received, Total currencies = of which sight deposits, Amount covered by a Deposit Guarantee Scheme in accordance with Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third co, Total currencies + of which sight deposits, Amount not covered by a Deposit Guarantee Scheme in accordance with Directive 2014/49/EU or an equivalent deposit guarantee scheme in a thi, Total currencies

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark C 68.00 as reported.
  6. 06This 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

Concentration of funding by product type, total (C 68.00.a)

Rows

  • 0020of which sight deposits
  • 0031of which term deposits not withdrawable within the following 30 days
  • 0041of which term deposits withdrawable within the following 30 days
  • 0080with a notice period for withdrawl greater than 30 days
  • 0090without a notice period for withdrawl greater than 30 days
  • 0110Unsecured wholesale funding
  • 0130of which loans and deposits from non financial customers
  • 0140of which loans and deposits from intra-group entities
  • 0150Secured wholesale funding
  • 0160of which SFTs
  • 0170of which covered bond issuance
  • 0180of which asset backed security issuance
  • 0190of which financial liabilities other than derivatives and short positions from intra-group entities

Columns

  • 0010Carrying amount received
  • 0020Amount covered by a Deposit Guarantee Scheme in accordance with Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third co
  • 0030Amount not covered by a Deposit Guarantee Scheme in accordance with Directive 2014/49/EU or an equivalent deposit guarantee scheme in a thi

Sheet

  • 0010Total currencies

A worked example

The first of its checks, with simple numbers.

Illustrative values
Amount covered by a deposit guarantee scheme in accordance with Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third co1,200
Amount not covered by a deposit guarantee scheme in accordance with Directive 2014/49/EU or an equivalent deposit guarantee scheme in a thi800
Together2,000
What the rule then expects

Carrying amount received must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{C_68.00.a,r0020,c0010,s0010} = {C_68.00.a,r0020,c0020,s0010} + {C_68.00.a,r0020,c0030,s0010}

The next five:

{C_68.00.a,r0090,c0010,s0010} = {C_68.00.a,r0090,c0020,s0010} + {C_68.00.a,r0090,c0030,s0010}{C_68.00.a,r0140,c0010,s0010} = {C_68.00.a,r0140,c0020,s0010} + {C_68.00.a,r0140,c0030,s0010}{C_68.00.a,r0031,c0010,s0010} = {C_68.00.a,r0031,c0020,s0010} + {C_68.00.a,r0031,c0030,s0010}{C_68.00.a,r0170,c0010,s0010} = {C_68.00.a,r0170,c0020,s0010} + {C_68.00.a,r0170,c0030,s0010}{C_68.00.a,r0160,c0010,s0010} = {C_68.00.a,r0160,c0020,s0010} + {C_68.00.a,r0160,c0030,s0010}

And 7 more, the same formula for the other cells it covers.

Every ALMM rule, by template

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