Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Outflow cannot be negative (C 73.00.w, EBA rule v7758_s)

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

Outflow cannot be negative.

EBA checks it for 129 rows, from outflows (0010) to FX outflows (1370). That makes 129 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: covered by DGS >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark C 73.00 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, outflows, significant currencies (DA) (C 73.00.w)

Rows

  • 0010OUTFLOWS
  • 0020OUTFLOWS FROM UNSECURED TRANSACTIONS/DEPOSITS
  • 0030Retail deposits
  • 0035deposits exempted from the calculation of outflows
  • 0040deposits where the payout has been agreed within the following 30 days
  • 0050deposits subject to higher outflows
  • 0060category 1
  • 0070category 2
  • 0080stable deposits
  • 0090derogated stable deposits
  • 0100deposits in third countries where a higher outflow is applied
  • 0110other retail deposits
  • 0120Operational deposits
  • 0130maintained for clearing, custody, cash management or other comparable services in the context of an established operational relationship
  • 0140covered by DGS
  • 0150not covered by DGS
  • 0160maintained in the context of IPS or a cooperative network
  • 0170not treated as liquid assets for the depositing institution
  • 0180treated as liquid assets for the depositing credit institution
  • 0190maintained in the context of an established operational relationship (other) with non-financial customers
  • 0200maintained to obtain cash clearing and central credit institution services within a network
  • 0203Excess operational deposits
  • 0204deposits by financial customers
  • 0205deposits by other customers
  • 0206covered by DGS
  • 0207not covered by DGS
  • 0210Non-operational deposits
  • 0220correspondent banking and provisions of prime brokerage deposits
  • 0230deposits by financial customers
  • 0240deposits by other customers
  • 0250covered by DGS
  • 0260not covered by DGS
  • 0270Additional outflows
  • 0280collateral other than Level 1 assets collateral posted for derivatives
  • 0290Level 1 EHQ Covered Bonds assets collateral posted for derivatives
  • 0300material outflows due to deterioration of own credit quality
  • 0310impact of an adverse market scenario on derivatives transactions
  • 0340outflows from derivatives
  • 0350short positions
  • 0360covered by collateralized SFT

And 89 more.

Column

  • 0060Outflow

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Deposits by other customers covered by DGS, outflow must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

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,r0250,c0060,} >= 0

The next five:

{C_73.00.w,r0620,c0060,} >= 0{C_73.00.w,r0916,c0060,} >= 0{C_73.00.w,r1350,c0060,} >= 0{C_73.00.w,r0370,c0060,} >= 0{C_73.00.w,r0140,c0060,} >= 0

And 123 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.