Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Other liabilities and due commitments must equal the sum of its five parts (C 73.00.w, EBA rule v4642_m)

A warning in the liquidity coverage ratio return (LCR), on template C 73.00.w, liquidity coverage, outflows, significant currencies (DA).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Other liabilities and due commitments must equal these five added up:

  • Liabilities resulting from operating expenses
  • In the form of debt securities if not treated as retail deposits
  • The excess of funding to non-financial customers
  • Assets borrowed on an unsecured basis
  • Others

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.

Amount: Other liabilities and due commitments = liabilities resulting from operating expenses + in the form of debt securities if not treated as retail deposits + the excess of funding to non-financial customers + assets borrowed on an unsecured basis + others

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

Rows

  • 0885Other liabilities and due commitments
  • 0890liabilities resulting from operating expenses
  • 0900in the form of debt securities if not treated as retail deposits
  • 0912the excess of funding to non-financial customers
  • 0917assets borrowed on an unsecured basis
  • 0918others

Columns

  • 0010Amount
  • 0060Outflow

A worked example

The first of its checks, with simple numbers.

Illustrative values
liabilities resulting from operating expenses1,200
in the form of debt securities if not treated as retail deposits800
the excess of funding to non-financial customers450
assets borrowed on an unsecured basis300
others150
Together2,900
What the rule then expects

Other liabilities and due commitments must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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.w,r0885,c0010,} = sum({C_73.00.w,r0890,c0010,},{C_73.00.w,r0900,c0010,},{C_73.00.w,r0912,c0010,},{C_73.00.w,r0917,c0010,},{C_73.00.w,r0918,c0010,})

The next one:

{C_73.00.w,r0885,c0060,} = sum({C_73.00.w,r0912,c0060,},{C_73.00.w,r0918,c0060,},{C_73.00.w,r0890,c0060,},{C_73.00.w,r0900,c0060,},{C_73.00.w,r0917,c0060,})

Every LCR rule, by template

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