Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Operational deposits must equal the sum of its four parts (C 73.00.a, EBA rule v4485_m)

A warning in the liquidity coverage ratio return (LCR), on template C 73.00.a, liquidity coverage, outflows, total (DA).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Operational deposits must equal these four added up:

  • Operational deposits maintained for clearing, custody, cash management or other comparable services in the context of an established operational relationship
  • Operational deposits maintained in the context of IPS or a cooperative network
  • Operational deposits maintained in the context of an established operational relationship (other) with non-financial customers
  • Operational deposits maintained to obtain cash clearing and central credit institution services within a network

EBA checks it for two columns: amount and outflow. That makes two 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.

Outflow: Operational deposits = maintained for clearing, custody, cash management or other comparable services in the context of an established operational relationship + maintained in the context of IPS or a cooperative network + maintained in the context of an established operational relationship (other) with non-financial customers + maintained to obtain cash clearing and central credit institution services within a network

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 73.00 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, outflows, total (DA) (C 73.00.a)

Rows

  • 0120Operational deposits
  • 0130maintained for clearing, custody, cash management or other comparable services in the context of an established operational relationship
  • 0160maintained in the context of IPS or a cooperative network
  • 0190maintained in the context of an established operational relationship (other) with non-financial customers
  • 0200maintained to obtain cash clearing and central credit institution services within a network

Columns

  • 0010Amount
  • 0060Outflow

A worked example

The first of its checks, with simple numbers.

Illustrative values
Operational deposits maintained for clearing, custody, cash management or other comparable services in the context of an established operational relationship1,200
Operational deposits maintained in the context of IPS or a cooperative network800
Operational deposits maintained in the context of an established operational relationship (other) with non-financial customers450
Operational deposits maintained to obtain cash clearing and central credit institution services within a network300
Together2,750
What the rule then expects

Operational deposits must then be 2,750.

2,750Passes
2,850Fails

A file that reports 2,750 passes. One that reports 2,850 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{C_73.00.a,r0120,c0060,} = {C_73.00.a,r0130,c0060,} + {C_73.00.a,r0160,c0060,} + {C_73.00.a,r0190,c0060,} + {C_73.00.a,r0200,c0060,}

The next one:

{C_73.00.a,r0120,c0010,} = {C_73.00.a,r0130,c0010,} + {C_73.00.a,r0160,c0010,} + {C_73.00.a,r0190,c0010,} + {C_73.00.a,r0200,c0010,}

Every LCR rule, by template

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