Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Liquidity requirement cannot be less than fixed overhead requirement times 1 divided by 3 (EBA rule v11141_m)

A warning in the investment firms, class 3 return (IFR class 3), on templates I 03.01, fixed overheads requirement calculation (Class 3 IF) and I 09.01, liquidity requirements (Class 3 IF).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Liquidity requirement cannot be less than fixed overhead requirement times 1 divided by 3.

All the values are in the amount column (0010).

How the Line4 Check report words itShow

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

I_09.01: Liquidity Requirement >= I_03.01: Fixed overhead requirement × 1 / 3

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 I 09.01 and I 03.01 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

Fixed overheads requirement calculation (Class 3 IF) (I 03.01)

Row

  • 0010Fixed overhead requirement

Column

  • 0010Amount

Liquidity requirements (Class 3 IF) (I 09.01)

Row

  • 0010Liquidity Requirement

Column

  • 0010Amount
Show the rule as writtenShow

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

{I_09.01,r0010,c0010,} >= {I_03.01,r0010,c0010,} * (1 / 3)

Every IFR class 3 rule, by template

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