Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Non-operational deposits: deposits by other customers must equal the sum of its two parts (C 73.00.a, EBA rule v4489_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

For non-operational deposits: deposits by other customers must equal deposits by other customers covered by DGS plus not covered by DGS.

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: deposits by other customers = covered by DGS + not covered by DGS

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

  • 0240deposits by other customers
  • 0250covered by DGS
  • 0260not covered by DGS

Columns

  • 0010Amount
  • 0060Outflow

A worked example

The first of its checks, with simple numbers.

Illustrative values
deposits by other customers covered by DGS1,200
not covered by DGS800
Together2,000
What the rule then expects

Deposits by other customers must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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,r0240,c0060,} = {C_73.00.a,r0250,c0060,} + {C_73.00.a,r0260,c0060,}

The next one:

{C_73.00.a,r0240,c0010,} = {C_73.00.a,r0250,c0010,} + {C_73.00.a,r0260,c0010,}

Every LCR rule, by template

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