Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Level 1 assets must equal the sum of its ten parts (EBA rule v11179_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

Level 1 assets must equal these ten added up:

  • Coins and banknotes
  • Withdrawable central bank reserves
  • Central bank assets
  • Central government assets
  • Regional government or local authorities assets
  • Public sector entity assets
  • Recognisable domestic and foreign currency central government and central bank assets
  • Credit institution (protected by Member State government, promotional lender) assets
  • Multilateral development bank and international organisations assets
  • Extremely high quality covered bonds

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.

Level 1 assets = Coins and banknotes + Withdrawable central bank reserves + Central bank assets + Central government assets + Regional government/local authorities assets + Public Sector Entity assets + Recognisable domestic and foreign currency central government and central bank assets + Credit institution (protected by Member State government, promotional lender) assets + Multilateral development bank and international organisations assets + Extremely high quality covered bonds

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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

  • 0060Level 1 assets
  • 0070Coins and banknotes
  • 0080Withdrawable central bank reserves
  • 0090Central bank assets
  • 0100Central government assets
  • 0110Regional government/local authorities assets
  • 0120Public Sector Entity assets
  • 0130Recognisable domestic and foreign currency central government and central bank assets
  • 0140Credit institution (protected by Member State government, promotional lender) assets
  • 0150Multilateral development bank and international organisations assets
  • 0160Extremely high quality covered bonds

Column

  • 0010Amount
Show the rule as writtenShow

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

{I_09.00,r0060,c0010,} = {I_09.00,r0070,c0010,} + {I_09.00,r0080,c0010,} + {I_09.00,r0090,c0010,} + {I_09.00,r0100,c0010,} + {I_09.00,r0110,c0010,} + {I_09.00,r0120,c0010,} + {I_09.00,r0130,c0010,} + {I_09.00,r0140,c0010,} + {I_09.00,r0150,c0010,} + {I_09.00,r0160,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.