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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total unadjusted level 2B assets must equal the sum of its 16 parts (C 72.00.w, row 0310, EBA rule v4617_m)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total unadjusted level 2B assets must equal these 16 added up:

  • Qualifying CIU shares or units: underlying is corporate debt securities (CQS2/3), shares (major stock index) or non-interest bearing assets (he
  • Asset-backed securities (auto, CQS1)
  • Qualifying CIU shares or units: underlying is asset-backed securities (commercial or individuals, Member State, CQS1)
  • Asset-backed securities (residential, CQS1)
  • Deposits by network member with central institution (no obligated investment)
  • Corporate debt securities (CQS2/3)
  • Central institutions: Level 2B assets which are considered liquid assets for the depositing credit institution
  • Non-interest bearing assets (held by credit institutions for religious reasons) (CQS3-5)
  • Qualifying CIU shares or units: underlying is high quality covered bonds (RW35%)
  • Liquidity funding available to network member from central institution (non-specified collateralisation)
  • Asset-backed securities (commercial or individuals, Member State, CQS1)
  • Qualifying CIU shares or units: underlying is asset-backed securities (residential or auto, CQS1)
  • High quality covered bonds (RW35%)
  • Restricted-use central bank committed liquidity facilities
  • Corporate debt securities - non-interest bearing assets (held by credit institutions for religious reasons) (CQS1/2/3
  • Shares (major stock index)

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

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 2B assets = Qualifying CIU shares/units: underlying is corporate debt securities (CQS2/3), shares (major stock index) or non-interest bearing assets (he + Asset-backed securities (auto, CQS1) + Qualifying CIU shares/units: underlying is asset-backed securities (commercial or individuals, Member State, CQS1) + Asset-backed securities (residential, CQS1) + Deposits by network member with central institution (no obligated investment) + Corporate debt securities (CQS2/3) + Central institutions: Level 2B assets which are considered liquid assets for the depositing credit institution + Non-interest bearing assets (held by credit institutions for religious reasons) (CQS3-5) + Qualifying CIU shares/units: underlying is high quality covered bonds (RW35%) + Liquidity funding available to network member from central institution (non-specified collateralisation) + Asset-backed securities (commercial or individuals, Member State, CQS1) + Qualifying CIU shares/units: underlying is asset-backed securities (residential or auto, CQS1) + High quality covered bonds (RW35%) + Restricted-use central bank committed liquidity facilities + Corporate debt securities - non-interest bearing assets (held by credit institutions for religious reasons) (CQS1/2/3 + Shares (major stock index)

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, significant currencies (DA) (C 72.00.w)

Rows

  • 0310Total unadjusted level 2B assets
  • 0320Asset-backed securities (residential, CQS1)
  • 0330Asset-backed securities (auto, CQS1)
  • 0340High quality covered bonds (RW35%)
  • 0350Asset-backed securities (commercial or individuals, Member State, CQS1)
  • 0360Corporate debt securities (CQS2/3)
  • 0370Corporate debt securities - non-interest bearing assets (held by credit institutions for religious reasons) (CQS1/2/3
  • 0380Shares (major stock index)
  • 0390Non-interest bearing assets (held by credit institutions for religious reasons) (CQS3-5)
  • 0400Restricted-use central bank committed liquidity facilities
  • 0410Qualifying CIU shares/units: underlying is asset-backed securities (residential or auto, CQS1)
  • 0420Qualifying CIU shares/units: underlying is high quality covered bonds (RW35%)
  • 0430Qualifying CIU shares/units: underlying is asset-backed securities (commercial or individuals, Member State, CQS1)
  • 0440Qualifying CIU shares/units: underlying is corporate debt securities (CQS2/3), shares (major stock index) or non-interest bearing assets (he
  • 0450Deposits by network member with central institution (no obligated investment)
  • 0460Liquidity funding available to network member from central institution (non-specified collateralisation)
  • 0470Central institutions: Level 2B assets which are considered liquid assets for the depositing credit institution

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.w,r0310,c0040,} = sum({C_72.00.w,r0440,c0040,},{C_72.00.w,r0330,c0040,},{C_72.00.w,r0430,c0040,},{C_72.00.w,r0320,c0040,},{C_72.00.w,r0450,c0040,},{C_72.00.w,r0360,c0040,},{C_72.00.w,r0470,c0040,},{C_72.00.w,r0390,c0040,},{C_72.00.w,r0420,c0040,},{C_72.00.w,r0460,c0040,},{C_72.00.w,r0350,c0040,},{C_72.00.w,r0410,c0040,},{C_72.00.w,r0340,c0040,},{C_72.00.w,r0400,c0040,},{C_72.00.w,r0370,c0040,},{C_72.00.w,r0380,c0040,})

Every LCR rule, by template

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