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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Level 2A assets must equal the sum of its five parts (EBA rule v11180_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 2A assets must equal these five added up:

  • Regional government or local authorities or public sector entities assets (Member State, RW20 %)
  • Central bank or central or regional government or local authorities or public sector entities assets (third country, RW20 %)
  • High quality covered bonds (CQS2)
  • High quality covered bonds (third country, CQS1)
  • Corporate debt securities (CQS1)

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 2A assets = Regional government/local authorities or Public Sector Entities assets (Member State, RW20 %) + Central bank or central/regional government or local authorities or Public Sector Entities assets (Third Country, RW20 %) + High quality covered bonds (CQS2) + High quality covered bonds (Third Country, CQS1) + Corporate debt securities (CQS1)

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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

  • 0170Level 2A assets
  • 0180Regional government/local authorities or Public Sector Entities assets (Member State, RW20 %)
  • 0190Central bank or central/regional government or local authorities or Public Sector Entities assets (Third Country, RW20 %)
  • 0200High quality covered bonds (CQS2)
  • 0210High quality covered bonds (Third Country, CQS1)
  • 0220Corporate debt securities (CQS1)

Column

  • 0010Amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
Regional government or local authorities or public sector entities assets (Member State, RW20 %)1,200
Central bank or central or regional government or local authorities or public sector entities assets (third country, RW20 %)800
High quality covered bonds (CQS2)450
High quality covered bonds (third country, CQS1)300
Corporate debt securities (CQS1)150
Together2,900
What the rule then expects

Level 2A assets must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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,r0170,c0010,} = {I_09.00,r0180,c0010,} + {I_09.00,r0190,c0010,} + {I_09.00,r0200,c0010,} + {I_09.00,r0210,c0010,} + {I_09.00,r0220,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.