Line4

3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 183 values it checks in liquidity coverage can be negative (C 74.00.w, EBA rule v7768_s)

A warning in the liquidity coverage ratio return (LCR), on template C 74.00.w, liquidity coverage, inflows, significant currencies (DA).

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in liquidity coverage can be negative.

EBA checks it for three columns, all for cap on inflows: subject to the 75%, subject to the 90% and exempted from the. And for 61 rows, from total inflows (0010) to any other inflows within a group or an institutional protection scheme (0510). That makes 183 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.

Exempted from the cap on inflows: Monies due from non-financial customers (except for central banks) >= 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 74.00 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, inflows, significant currencies (DA) (C 74.00.w)

Rows

  • 0010TOTAL INFLOWS
  • 0020Inflows from unsecured transactions/deposits
  • 0030monies due from non-financial customers (except for central banks)
  • 0040monies due from non-financial customers (except for central banks) not corresponding to principal repayment
  • 0050other monies due from non-financial customers (except for central banks)
  • 0060monies due from retail customers
  • 0070monies due from non-financial corporates
  • 0080monies due from sovereigns, multilateral development banks and public sector entities
  • 0090monies due from other legal entities
  • 0100monies due from central banks and financial customers
  • 0110monies due from financial customers being classified as operational deposits
  • 0120monies due from financial customers being classified as operational deposits where the credit institution is able to establish a correspondi
  • 0130monies due from financial customers being classified as operational deposits where the credit institution is not able to establish a corresp
  • 0140monies due from central banks and financial customers not being classified as operational deposits
  • 0150monies due from central banks
  • 0160monies due from financial customers
  • 0170inflows corresponding to outflows in accordance with promotional loan commitments referred to in Article 31(9) of Commission delegated regul
  • 0180monies due from trade financing transactions
  • 0190monies due from securities maturing within 30 days
  • 0201loans with an undefined contractual end date
  • 0210monies due from positions in major index equity instruments provided that there is no double counting with liquid assets
  • 0230inflows from the release of balances held in segregated accounts in accordance with regulatory requirements for the protection of customer t
  • 0240inflows from derivatives
  • 0250inflows from undrawn credit or liquidity facilities provided by members of a group or an institutional protection scheme where the competent
  • 0260other inflows
  • 0263Inflows from secured lending and capital market-driven transactions
  • 0265Counterparty is central bank
  • 0267collateral that qualifies as a liquid asset
  • 0269Level 1 collateral excluding extremely high quality covered bonds
  • 0273Level 1 collateral which is extremely high quality covered bonds
  • 0277Level 2A collateral
  • 0281Level 2B asset backed securities (residential or auto) collateral
  • 0285Level 2B high quality covered bonds collateral
  • 0289Level 2B asset backed securities (commercial or individuals) collateral
  • 0293Level 2B collateral not already captured in section 1.2.1.4, 1.2.1.5 or 1.2.1.6
  • 0299collateral that does not qualify as a liquid asset
  • 0301collateral is non-liquid equity
  • 0303all other non-liquid collateral
  • 0305Counterparty is non-central bank
  • 0307collateral that qualifies as a liquid asset

And 21 more.

Columns

  • 0140Subject to the 75% cap on inflows
  • 0150Subject to the 90% cap on inflows
  • 0160Exempted from the cap on inflows

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Monies due from non-financial customers (except for central banks), exempted from the cap on inflows 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_74.00.w,r0470,c0160,} >= 0

The next five:

{C_74.00.w,r0333,c0160,} >= 0{C_74.00.w,r0070,c0140,} >= 0{C_74.00.w,r0277,c0160,} >= 0{C_74.00.w,r0345,c0150,} >= 0{C_74.00.w,r0470,c0150,} >= 0

And 177 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.