Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Market value of collateral extended cannot be negative (C 73.00.w, EBA rule v7761_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

Market value of collateral extended cannot be negative.

EBA checks it for 33 rows, from counterparty is central bank (0930) to secured intra group or IPS outflows (1310). That makes 33 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.

Market value of collateral extended: level 2A collateral >= 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

  • 0930Counterparty is central bank
  • 0940level 1 excl. EHQ Covered Bonds collateral
  • 0945of which collateral extended meets operational requirements
  • 0950level 1 EHQ Covered Bonds collateral
  • 0955of which collateral extended meets operational requirements
  • 0960level 2A collateral
  • 0965of which collateral extended meets operational requirements
  • 0970level 2B asset-backed securities (residential or automobile, CQS1) collateral
  • 0975of which collateral extended meets operational requirements
  • 0980level 2B covered bonds
  • 0985of which collateral extended meets operational requirements
  • 0990level 2B asset-backed securities (commercial or individuals, Member State, CQS1) collateral
  • 0995of which collateral extended meets operational requirements
  • 1000other Level 2B assets collateral
  • 1005of which collateral extended meets operational requirements
  • 1010non-liquid assets collateral
  • 1020Counterparty is non-central bank
  • 1030level 1 excl. EHQ Covered Bonds collateral
  • 1035of which collateral extended meets operational requirements
  • 1040level 1 EHQ Covered Bonds collateral
  • 1045of which collateral extended meets operational requirements
  • 1050level 2A collateral
  • 1055of which collateral extended meets operational requirements
  • 1060level 2B asset-backed securities (residential or automobile, CQS1) collateral
  • 1065of which collateral extended meets operational requirements
  • 1070level 2B covered bonds
  • 1075of which collateral extended meets operational requirements
  • 1080level 2B asset-backed securities (commercial or individuals, Member State, CQS1) collateral
  • 1085of which collateral extended meets operational requirements
  • 1090other Level 2B assets collateral
  • 1095of which collateral extended meets operational requirements
  • 1100non-liquid assets collateral
  • 1310of which: secured

Column

  • 0020Market value of collateral extended

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Level 2A collateral, market value of collateral extended 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,r0960,c0020,} >= 0

The next five:

{C_73.00.w,r1000,c0020,} >= 0{C_73.00.w,r1020,c0020,} >= 0{C_73.00.w,r1050,c0020,} >= 0{C_73.00.w,r1035,c0020,} >= 0{C_73.00.w,r1010,c0020,} >= 0

And 27 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.