Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total unadjusted level 1 ASSETS must equal the sum of its two parts (C 72.00.a, EBA rule v5728_m)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total unadjusted level 1 ASSETS must equal total unadjusted level 1 assets excluding extremely high quality covered bonds plus total unadjusted level 1 extremely high quality covered bonds.

EBA checks it for two columns: amount or market value, and value according to Article 9. 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/Market value: Total unadjusted level 1 ASSETS = Total unadjusted level 1 assets excluding extremely high quality covered bonds + Total unadjusted level 1 extremely high quality covered bonds

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 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, total (DA) (C 72.00.a)

Rows

  • 0020Total unadjusted level 1 ASSETS
  • 0030Total unadjusted level 1 assets excluding extremely high quality covered bonds
  • 0180Total unadjusted level 1 extremely high quality covered bonds

Columns

  • 0010Amount/Market value
  • 0040Value according to Article 9

A worked example

The first of its checks, with simple numbers.

Illustrative values
Total unadjusted level 1 assets excluding extremely high quality covered bonds1,200
Total unadjusted level 1 extremely high quality covered bonds800
Together2,000
What the rule then expects

Total unadjusted level 1 ASSETS 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_72.00.a,r0020,c0010,} = {C_72.00.a,r0030,c0010,} + {C_72.00.a,r0180,c0010,}

The next one:

{C_72.00.a,r0020,c0040,} = {C_72.00.a,r0030,c0040,} + {C_72.00.a,r0180,c0040,}

Every LCR rule, by template

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