Line4

3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Level 2B assets eligible for 50% LCR haircut: HQLA cannot be negative (C 80.00.w, EBA rule v11554_s)

A warning in the net stable funding ratio return (NSFR), on template C 80.00.w, nSFR - required stable funding (I), significant currencies.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For level 2B assets eligible for 50% LCR haircut: HQLA cannot be negative.

EBA checks it for 54 rows, from RSF from central bank assets (0020) to RSF from contributions to CCP default fund (0960). That makes 54 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: encumbered for a residual maturity of one year or more >= 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 80.00 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 - required stable funding (I), significant currencies (C 80.00.w)

Rows

  • 0020RSF from central bank assets
  • 0030cash, reserves and HQLA exposures to central banks
  • 0040unencumbered or encumbered for a residual maturity of less than six months
  • 0050encumbered for a residual maturity of at least six months but less than one year
  • 0060encumbered for a residual maturity of one year or more
  • 0080RSF from liquid assets
  • 0090level 1 assets eligible for 0% LCR haircut
  • 0100unencumbered or encumbered for a residual maturity of less than six months
  • 0110encumbered for a residual maturity of at least six months but less than one year
  • 0120encumbered for a residual maturity of one year or more
  • 0130level 1 assets eligible for 5% LCR haircut
  • 0140unencumbered or encumbered for a residual maturity of less than six months
  • 0150encumbered for a residual maturity of at least six months but less than one year
  • 0160encumbered for a residual maturity of one year or more
  • 0170level 1 eligible for 7% LCR haircut
  • 0180unencumbered or encumbered for a residual maturity of less than six months
  • 0190encumbered for a residual maturity of at least six months but less than one year
  • 0200encumbered for a residual maturity of one year or more
  • 0210level 1 assets eligible for 12% LCR haircut
  • 0220unencumbered or encumbered for a residual maturity of less than six months
  • 0230encumbered for a residual maturity of at least six months but less than one year
  • 0240encumbered for a residual maturity of one year or more
  • 0250level 2A assets eligible for 15% LCR haircut
  • 0260unencumbered or encumbered for a residual maturity of less than six months
  • 0270encumbered for a residual maturity of at least six months but less than one year
  • 0280encumbered for a residual maturity of one year or more
  • 0290level 2A assets eligible for 20% LCR haircut
  • 0300unencumbered or encumbered for a residual maturity of less than six months
  • 0310encumbered for a residual maturity of at least six months but less than one year
  • 0320encumbered for a residual maturity of one year or more
  • 0330level 2B securitizations eligible for 25% LCR haircut
  • 0340unencumbered or encumbered for a residual maturity of less than six months
  • 0350encumbered for a residual maturity of at least six months but less than one year
  • 0360encumbered for a residual maturity of one year or more
  • 0370level 2B assets eligible for 30% LCR haircut
  • 0380unencumbered or encumbered for a residual maturity of less than six months
  • 0390encumbered for a residual maturity of at least six months but less than one year
  • 0400encumbered for a residual maturity of one year or more
  • 0410level 2B assets eligible for 35% LCR haircut
  • 0420unencumbered or encumbered for a residual maturity of less than six months

And 14 more.

Column

  • 0040HQLA

A worked example

The first of its checks, with simple numbers.

What the rule then expects

RSF from liquid assets encumbered for a residual maturity of one year or more, 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_80.00.w,r0510,c0040,} >= 0

The next five:

{C_80.00.w,r0500,c0040,} >= 0{C_80.00.w,r0340,c0040,} >= 0{C_80.00.w,r0140,c0040,} >= 0{C_80.00.w,r0200,c0040,} >= 0{C_80.00.w,r0550,c0040,} >= 0

And 48 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.