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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

If amount or market value is zero or more, value according to Article 9 cannot be negative (C 72.00.w, EBA rule v7597_m)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

If amount or market value is zero or more, value according to Article 9 cannot be negative.

EBA checks it for 47 rows, from total unadjusted liquid assets (0010) to central institutions: Level 2B assets which are considered liquid assets for the depositing credit institution (0470). That makes 47 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.

If Corporate debt securities - non-interest bearing assets (held by credit institutions for religious reasons) (CQS1/2/3, Amount/Market value >= 0, then Corporate debt securities - non-interest bearing assets (held by credit institutions for religious reasons) (CQS1/2/3, Value according to Article 9 >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02The check applies only when its first part holds in your file. When it does, the second part must hold too: fix the second part, or correct the first.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark C 72.00 as reported.
  5. 05This 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, significant currencies (DA) (C 72.00.w)

Rows

  • 0010TOTAL UNADJUSTED LIQUID ASSETS
  • 0020Total unadjusted level 1 ASSETS
  • 0030Total unadjusted level 1 assets excluding extremely high quality covered bonds
  • 0040Coins and banknotes
  • 0050Withdrawable central bank reserves
  • 0060Central bank assets
  • 0070Central government assets
  • 0080Regional government / local authorities assets
  • 0090Public Sector Entity assets
  • 0100Recognisable domestic and foreign currency central government and central bank assets
  • 0110Credit institution (protected by Member State government, promotional lender) assets
  • 0120Multilateral development bank and international organisations assets
  • 0130Qualifying CIU shares/units: underlying is coins/banknotes and/or central bank exposure
  • 0140Qualifying CIU shares/units: underlying is Level 1 assets excluding extremely high quality covered bonds
  • 0150Alternative Liquidity Approaches: Central bank credit facility
  • 0160Central institutions: Level 1 assets excl. EHQ CB which are considered liquid assets for the depositing credit institution
  • 0170Alternative Liquidity Approaches: Inclusion of Level 2A assets recognised as Level 1
  • 0180Total unadjusted level 1 extremely high quality covered bonds
  • 0190Extremely high quality covered bonds
  • 0200Qualifying CIU shares/units: underlying is extremely high quality covered bonds
  • 0210Central institutions: Level 1 EHQ covered bonds which are considered liquid assets for the depositing credit institution
  • 0220Total unadjusted level 2 ASSETS
  • 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
  • 0310Total unadjusted level 2B assets
  • 0320Asset-backed securities (residential, CQS1)
  • 0330Asset-backed securities (auto, CQS1)
  • 0340High quality covered bonds (RW35%)
  • 0350Asset-backed securities (commercial or individuals, Member State, CQS1)
  • 0360Corporate debt securities (CQS2/3)
  • 0370Corporate debt securities - non-interest bearing assets (held by credit institutions for religious reasons) (CQS1/2/3
  • 0380Shares (major stock index)
  • 0390Non-interest bearing assets (held by credit institutions for religious reasons) (CQS3-5)
  • 0400Restricted-use central bank committed liquidity facilities

And 7 more.

Columns

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

(if ({C_72.00.w,r0370,c0010,} >= 0) then ({C_72.00.w,r0370,c0040,} >= 0) else True)

The next five:

(if ({C_72.00.w,r0400,c0010,} >= 0) then ({C_72.00.w,r0400,c0040,} >= 0) else True)(if ({C_72.00.w,r0260,c0010,} >= 0) then ({C_72.00.w,r0260,c0040,} >= 0) else True)(if ({C_72.00.w,r0030,c0010,} >= 0) then ({C_72.00.w,r0030,c0040,} >= 0) else True)(if ({C_72.00.w,r0080,c0010,} >= 0) then ({C_72.00.w,r0080,c0040,} >= 0) else True)(if ({C_72.00.w,r0320,c0010,} >= 0) then ({C_72.00.w,r0320,c0040,} >= 0) else True)

And 41 more, the same formula for the other cells it covers.

Every LCR rule, by template

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