Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total unadjusted level 2A assets must equal the sum of its seven parts (C 72.00.a, row 0230, EBA rule v7557_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 2A assets must equal these seven added up:

  • High quality covered bonds (CQS2)
  • Central bank or central / regional government or local authorities or public sector entity assets (third country, RW20%)
  • High quality covered bonds (third country, CQS1)
  • Qualifying CIU shares or units: underlying is Level 2A assets
  • Central institutions: Level 2A assets which are considered liquid assets for the depositing credit institution
  • Regional government / local authorities or public sector entity assets (Member State, RW20%)
  • Corporate debt securities (CQS1)

All the values are in the amount or market value column (0010) of C 72.00.a.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

Amount/Market value: Total unadjusted level 2A assets = High quality covered bonds (CQS2) + Central bank or central / regional government or local authorities or Public Sector Entity assets (Third Country, RW20%) + High quality covered bonds (Third Country, CQS1) + Qualifying CIU shares/units: underlying is Level 2A assets + Central institutions: Level 2A assets which are considered liquid assets for the depositing credit institution + Regional government / local authorities or Public Sector Entity assets (Member State, RW20%) + Corporate debt securities (CQS1)

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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

Rows

  • 0230Total unadjusted level 2A assets
  • 0240Regional government / local authorities or Public Sector Entity assets (Member State, RW20%)
  • 0250Central bank or central / regional government or local authorities or Public Sector Entity assets (Third Country, RW20%)
  • 0260High quality covered bonds (CQS2)
  • 0270High quality covered bonds (Third Country, CQS1)
  • 0280Corporate debt securities (CQS1)
  • 0290Qualifying CIU shares/units: underlying is Level 2A assets
  • 0300Central institutions: Level 2A assets which are considered liquid assets for the depositing credit institution

Column

  • 0010Amount/Market value

A worked example

The first of its checks, with simple numbers.

Illustrative values
High quality covered bonds (CQS2)1,200
Central bank or central / regional government or local authorities or public sector entity assets (third country, RW20%)800
High quality covered bonds (third country, CQS1)450
Qualifying CIU shares or units: underlying is Level 2A assets300
Central institutions: Level 2A assets which are considered liquid assets for the depositing credit institution150
Regional government / local authorities or public sector entity assets (Member State, RW20%)100
Corporate debt securities (CQS1)60
Together3,060
What the rule then expects

Total unadjusted level 2A assets must then be 3,060.

3,060Passes
3,160Fails

A file that reports 3,060 passes. One that reports 3,160 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. Cells are written as {template, row, column, sheet}.

{C_72.00.a,r0230,c0010,} = sum({C_72.00.a,r0260,c0010,},{C_72.00.a,r0250,c0010,},{C_72.00.a,r0270,c0010,},{C_72.00.a,r0290,c0010,},{C_72.00.a,r0300,c0010,},{C_72.00.a,r0240,c0010,},{C_72.00.a,r0280,c0010,})

Every LCR rule, by template

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