Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Level 2A assets eligible for 15% LCR haircut and shares or units in CIUs eligible for 0-20% LCR haircuts: HQLA cannot be negative (C 82.00.a, EBA rule v11544_s)

A warning in the net stable funding ratio return (NSFR), on template C 82.00.a, nSFR - simplified required stable funding (I), total.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For level 2A assets eligible for 15% LCR haircut and shares or units in CIUs eligible for 0-20% LCR haircuts: HQLA cannot be negative.

EBA checks it for 19 rows, from RSF from central bank assets (0020) to RSF from contributions to CCP default fund (0380). That makes 19 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.

HQLA: unencumbered or encumbered for a residual maturity of less than six months >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark C 82.00 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

NSFR - simplified required stable funding (I), total (C 82.00.a)

Rows

  • 0020RSF from central bank assets
  • 0030cash, reserves and HQLA exposures to central banks
  • 0050RSF from liquid assets
  • 0060level 1 assets eligible for 0% LCR haircut
  • 0070unencumbered or encumbered for a residual maturity of less than six months
  • 0080encumbered for a residual maturity of at least six months but less than one year
  • 0090encumbered for a residual maturity of one year or more
  • 0100level 1 eligible for 7% LCR haircut
  • 0110unencumbered or encumbered for a residual maturity of less than six months
  • 0120encumbered for a residual maturity of at least six months but less than one year
  • 0130encumbered for a residual maturity of one year or more
  • 0140Level 2A assets eligible for 15% LCR haircut and shares or units in CIUs eligible for 0-20% LCR haircuts
  • 0150unencumbered or encumbered for a residual maturity of less than six months
  • 0160encumbered for a residual maturity of at least six months but less than one year
  • 0170encumbered for a residual maturity of one year or more
  • 0180Level 2B assets eligible for 25-35% LCR haircut and shares or units in CIUs eligible for 30-55% LCR haircuts
  • 0190unencumbered or encumbered for a residual maturity of less than one year
  • 0200encumbered for a residual maturity of one year or more
  • 0380RSF from contributions to CCP default fund

Column

  • 0030HQLA

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Unencumbered or encumbered for a residual maturity of less than six months, HQLA must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

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_82.00.a,r0150,c0030,} >= 0

The next five:

{C_82.00.a,r0070,c0030,} >= 0{C_82.00.a,r0170,c0030,} >= 0{C_82.00.a,r0020,c0030,} >= 0{C_82.00.a,r0120,c0030,} >= 0{C_82.00.a,r0110,c0030,} >= 0

And 13 more, the same formula for the other cells it covers.

Every NSFR rule, by template

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