Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Monies due from financial customers being classified as operational deposits must equal the sum of its two parts (C 74.00.w, EBA rule v4661_m)

A warning in the liquidity coverage ratio return (LCR), on template C 74.00.w, liquidity coverage, inflows, significant currencies (DA).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Monies due from financial customers being classified as operational deposits must equal monies due from financial customers being classified as operational deposits where the credit institution is able to establish a correspondi plus monies due from financial customers being classified as operational deposits where the credit institution is not able to establish a corresp.

EBA checks it for six columns: subject to the 75% cap on inflows (0010), subject to the 90% cap on inflows (0020), exempted from the cap on inflows (0030), subject to the 75% cap on inflows (0140), subject to the 90% cap on inflows (0150) and exempted from the cap on inflows (0160). That makes six 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.

Subject to the 90% cap on inflows: monies due from financial customers being classified as operational deposits = monies due from financial customers being classified as operational deposits where the credit institution is able to establish a correspondi + monies due from financial customers being classified as operational deposits where the credit institution is not able to establish a corresp

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 74.00 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, inflows, significant currencies (DA) (C 74.00.w)

Rows

  • 0110monies due from financial customers being classified as operational deposits
  • 0120monies due from financial customers being classified as operational deposits where the credit institution is able to establish a correspondi
  • 0130monies due from financial customers being classified as operational deposits where the credit institution is not able to establish a corresp

Columns

  • 0010Subject to the 75% cap on inflows
  • 0020Subject to the 90% cap on inflows
  • 0030Exempted from the cap on inflows
  • 0140Subject to the 75% cap on inflows
  • 0150Subject to the 90% cap on inflows
  • 0160Exempted from the cap on inflows

A worked example

The first of its checks, with simple numbers.

Illustrative values
monies due from financial customers being classified as operational deposits where the credit institution is able to establish a correspondi1,200
monies due from financial customers being classified as operational deposits where the credit institution is not able to establish a corresp800
Together2,000
What the rule then expects

Monies due from financial customers being classified as operational deposits 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_74.00.w,r0110,c0020,} = {C_74.00.w,r0120,c0020,} + {C_74.00.w,r0130,c0020,}

The next five:

{C_74.00.w,r0110,c0150,} = {C_74.00.w,r0120,c0150,} + {C_74.00.w,r0130,c0150,}{C_74.00.w,r0110,c0140,} = {C_74.00.w,r0120,c0140,} + {C_74.00.w,r0130,c0140,}{C_74.00.w,r0110,c0030,} = {C_74.00.w,r0120,c0030,} + {C_74.00.w,r0130,c0030,}{C_74.00.w,r0110,c0010,} = {C_74.00.w,r0120,c0010,} + {C_74.00.w,r0130,c0010,}{C_74.00.w,r0110,c0160,} = {C_74.00.w,r0120,c0160,} + {C_74.00.w,r0130,c0160,}

Every LCR rule, by template

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