Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total liquid assets must equal the sum of its seven parts (EBA rule v11178_m)

A warning in the investment firms, class 2 return (IFR class 2), on template I 09.00, liquidity requirements.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total liquid assets must equal these seven added up:

  • Unencumbered short term deposits
  • Total eligible receivables due within 30 days
  • Level 1 assets
  • Level 2A assets
  • Level 2B assets
  • Qualifying CIU shares or units
  • Total other eligible financial instruments

All the values are in the amount column (0010) of I 09.00.

How the Line4 Check report words itShow

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

Total liquid assets = Unencumbered short term deposits + Total eligible receivables due within 30 days + Level 1 assets + Level 2A assets + Level 2B assets + Qualifying CIU shares/units + Total other eligible financial instruments

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 I 09.00 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

Liquidity requirements (I 09.00)

Rows

  • 0030Total liquid assets
  • 0040Unencumbered short term deposits
  • 0050Total eligible receivables due within 30 days
  • 0060Level 1 assets
  • 0170Level 2A assets
  • 0230Level 2B assets
  • 0290Qualifying CIU shares/units
  • 0300Total other eligible financial instruments

Column

  • 0010Amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
Unencumbered short term deposits1,200
Total eligible receivables due within 30 days800
Level 1 assets450
Level 2A assets300
Level 2B assets150
Qualifying CIU shares or units100
Total other eligible financial instruments60
Together3,060
What the rule then expects

Total liquid assets must then be 3,060.

3,060Passes
3,160Fails

A file that reports 3,060 passes. One that reports 3,160 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. Cells are written as {template, row, column, sheet}.

{I_09.00,r0030,c0010,} = {I_09.00,r0040,c0010,} + {I_09.00,r0050,c0010,} + {I_09.00,r0060,c0010,} + {I_09.00,r0170,c0010,} + {I_09.00,r0230,c0010,} + {I_09.00,r0290,c0010,} + {I_09.00,r0300,c0010,}

Every IFR class 2 rule, by template

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