Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Counterparty is central bank must equal the sum of its eight parts (C 73.00.w, EBA rule v4644_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

Counterparty is central bank must equal these eight added up:

  • Level 1 excl. EHQ covered bonds collateral
  • Level 1 EHQ covered bonds collateral
  • Level 2A collateral
  • Level 2B asset-backed securities (residential or automobile, CQS1) collateral
  • Level 2B covered bonds
  • Level 2B asset-backed securities (commercial or individuals, Member State, CQS1) collateral
  • Other Level 2B assets collateral
  • Non-liquid assets collateral

EBA checks it for three columns: amount, market value of collateral extended and outflow. That makes three 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: Counterparty is central bank = level 1 excl. EHQ Covered Bonds collateral + level 1 EHQ Covered Bonds collateral + level 2A collateral + level 2B asset-backed securities (residential or automobile, CQS1) collateral + level 2B covered bonds + level 2B asset-backed securities (commercial or individuals, Member State, CQS1) collateral + other Level 2B assets collateral + non-liquid assets collateral

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

  • 0930Counterparty is central bank
  • 0940level 1 excl. EHQ Covered Bonds collateral
  • 0950level 1 EHQ Covered Bonds collateral
  • 0960level 2A collateral
  • 0970level 2B asset-backed securities (residential or automobile, CQS1) collateral
  • 0980level 2B covered bonds
  • 0990level 2B asset-backed securities (commercial or individuals, Member State, CQS1) collateral
  • 1000other Level 2B assets collateral
  • 1010non-liquid assets collateral

Columns

  • 0010Amount
  • 0020Market value of collateral extended
  • 0060Outflow
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,r0930,c0060,} = {C_73.00.w,r0940,c0060,} + {C_73.00.w,r0950,c0060,} + {C_73.00.w,r0960,c0060,} + {C_73.00.w,r0970,c0060,} + {C_73.00.w,r0980,c0060,} + {C_73.00.w,r0990,c0060,} + {C_73.00.w,r1000,c0060,} + {C_73.00.w,r1010,c0060,}

The next two:

{C_73.00.w,r0930,c0020,} = {C_73.00.w,r0940,c0020,} + {C_73.00.w,r0950,c0020,} + {C_73.00.w,r0960,c0020,} + {C_73.00.w,r0970,c0020,} + {C_73.00.w,r0980,c0020,} + {C_73.00.w,r0990,c0020,} + {C_73.00.w,r1000,c0020,} + {C_73.00.w,r1010,c0020,}{C_73.00.w,r0930,c0010,} = {C_73.00.w,r0940,c0010,} + {C_73.00.w,r0950,c0010,} + {C_73.00.w,r0960,c0010,} + {C_73.00.w,r0970,c0010,} + {C_73.00.w,r0980,c0010,} + {C_73.00.w,r0990,c0010,} + {C_73.00.w,r1000,c0010,} + {C_73.00.w,r1010,c0010,}

Every LCR rule, by template

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