Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total unadjusted level 1 assets excluding extremely high quality covered bonds must equal the sum of its 14 parts (C 72.00.a, row 0030, EBA rule v4474_m)

A warning in the liquidity coverage ratio return (LCR), on template C 72.00.a, liquidity coverage , liquid assets, total (DA).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total unadjusted level 1 assets excluding extremely high quality covered bonds must equal these 14 added up:

  • Central institutions: Level 1 assets excl. EHQ CB which are considered liquid assets for the depositing credit institution
  • Qualifying CIU shares or units: underlying is Level 1 assets excluding extremely high quality covered bonds
  • Public sector entity assets
  • Credit institution (protected by Member State government, promotional lender) assets
  • Withdrawable central bank reserves
  • Central bank assets
  • Qualifying CIU shares or units: underlying is coins or banknotes and/or central bank exposure
  • Alternative liquidity approaches: inclusion of Level 2A assets recognised as Level 1
  • Central government assets
  • Regional government / local authorities assets
  • Coins and banknotes
  • Recognisable domestic and foreign currency central government and central bank assets
  • Multilateral development bank and international organisations assets
  • Alternative liquidity approaches: central bank credit facility

All the values are in the value according to Article 9 column (0040) of C 72.00.a.

How the Line4 Check report words itShow

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

Value according to Article 9: Total unadjusted level 1 assets excluding extremely high quality covered bonds = Central institutions: Level 1 assets excl. EHQ CB which are considered liquid assets for the depositing credit institution + Qualifying CIU shares/units: underlying is Level 1 assets excluding extremely high quality covered bonds + Public Sector Entity assets + Credit institution (protected by Member State government, promotional lender) assets + Withdrawable central bank reserves + Central bank assets + Qualifying CIU shares/units: underlying is coins/banknotes and/or central bank exposure + Alternative Liquidity Approaches: Inclusion of Level 2A assets recognised as Level 1 + Central government assets + Regional government / local authorities assets + Coins and banknotes + Recognisable domestic and foreign currency central government and central bank assets + Multilateral development bank and international organisations assets + Alternative Liquidity Approaches: Central bank credit facility

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 C 72.00 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 coverage , liquid assets, total (DA) (C 72.00.a)

Rows

  • 0030Total unadjusted level 1 assets excluding extremely high quality covered bonds
  • 0040Coins and banknotes
  • 0050Withdrawable central bank reserves
  • 0060Central bank assets
  • 0070Central government assets
  • 0080Regional government / local authorities assets
  • 0090Public Sector Entity assets
  • 0100Recognisable domestic and foreign currency central government and central bank assets
  • 0110Credit institution (protected by Member State government, promotional lender) assets
  • 0120Multilateral development bank and international organisations assets
  • 0130Qualifying CIU shares/units: underlying is coins/banknotes and/or central bank exposure
  • 0140Qualifying CIU shares/units: underlying is Level 1 assets excluding extremely high quality covered bonds
  • 0150Alternative Liquidity Approaches: Central bank credit facility
  • 0160Central institutions: Level 1 assets excl. EHQ CB which are considered liquid assets for the depositing credit institution
  • 0170Alternative Liquidity Approaches: Inclusion of Level 2A assets recognised as Level 1

Column

  • 0040Value according to Article 9
Show the rule as writtenShow

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

{C_72.00.a,r0030,c0040,} = sum({C_72.00.a,r0160,c0040,},{C_72.00.a,r0140,c0040,},{C_72.00.a,r0090,c0040,},{C_72.00.a,r0110,c0040,},{C_72.00.a,r0050,c0040,},{C_72.00.a,r0060,c0040,},{C_72.00.a,r0130,c0040,},{C_72.00.a,r0170,c0040,},{C_72.00.a,r0070,c0040,},{C_72.00.a,r0080,c0040,},{C_72.00.a,r0040,c0040,},{C_72.00.a,r0100,c0040,},{C_72.00.a,r0120,c0040,},{C_72.00.a,r0150,c0040,})

Every LCR rule, by template

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