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UpcomingThird-country branchesLast checked 11 November 2026

Third-country branch liquidity reporting (TCB_LIQUIDITY)

A regulatory return listed by the European Banking Authority (EBA), European Union.

Liquidity coverage calculations for third-country branches, part of the Annex I information on the branch: template E 09.01 for Class 1 branches (in total and per significant currency) and E 09.02 for Class 2 branches. It shows whether the branch holds enough liquid assets. Source

Official title: Third-country branches - liquidity coverage templates (TCB_LIQUIDITY)

Check a TCB_LIQUIDITY file, free

The facts

Who files
Third-country branches (branches in the EU of undertakings whose head undertaking is in a non-EU country) report to their competent authority (national supervisor). The reporting entity is always the supervised branch. Branches are 'Class 1' if they meet the criteria in Article 48a(1) CRD and 'Class 2' otherwise; Class 1 branches report more detail. Member States that apply full credit institution rules to these branches (Article 48a(4) CRD) are still expected to request the templates needed to fill information gaps. Source
How often
Monthly: template 9.1 for Class 1 and template 9.2 for Class 2 (Article 3(1)(a) and 3(2)(a) of the draft ITS). Reference date is the last day of each month. Source
Deadline
Article 2(1)(a) of the draft ITS: by close of business on the 15th calendar day after the reporting reference date; holidays and weekends move to the next working day. Source
Format
xBRL-CSV. First reference dates fall after 31 March 2026, from when the EBA takes reports only in xBRL-CSV; the EBA's sample files for the release are xBRL-CSV packages. Source
How it is filed
Filing routes recorded for the EBA: EUCLID (European Centralised Infrastructure of Data); Pillar 3 data hub (P3DH) submissions. See how firms file with the EBA.
Status
UpcomingThe 4.3 page lists the ITS as 'Final draft RTS/ITS adopted by the EBA and submitted to the European Commission', expected first reference date 03/2027. The EBA product page shows the same headline status but lists the version as 'In force' with application date 28/03/2027 and links an Official Journal publication. The draft ITS says it applies from 28 March 2027 and branches comply from 31 March 2027. Release 4.4 phase 1 replaces the 4.3 TCB_LIQUIDITY module with a corrected version (1.1.0), still from reference date 31 March 2027, to fix a modelling error in template E 09.02 (columns 0010 and 0020, rows 0300 to 0304 had been modelled as identical). TCB_CORE and TCB_HU are unchanged (4.4 FAQ 4). Source
Legal basis
Group
Third-country branches
Check a file before you file it

Line4 Check for EBA reporting runs EBA's own validation rules on a TCB_LIQUIDITY file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.3: 30 of EBA's 40 active checks (75%).
  • EBA release 4.4 phase 1: all 33 of EBA's active checks.

It is not a substitute for the validation the supervisor runs when you submit.

Templates (2)

The tables and forms inside the return. Plain name first, the EBA's code in brackets.

  • Liquidity coverage - calculations (Class 1) - Total (E 09.01)
  • Liquidity coverage - calculations (Class 2) (E 09.02)

Templates of module TCB_LIQUIDITY in EBA release 4.4 phase 1, read from the module's entry point in the taxonomy package; parts of a template split into sub-tables (a, b, c) are listed once. Release 4.3 has the same 2 template codes. Source

Validation rules

24 rules, as counted from the EBA's published material. Software can run them exactly as published. Source

How they are written: Excel list with one row per rule and module version: an expression column in the EBA's DPM-XL syntax, severity (error or warning), active status and reference-date range. The same rules ship as XBRL Formula assertions in the taxonomy package..

EBA's list applies the active TCB_LIQUIDITY_4.4 rules to reference dates from 2027-03-31 with no end date set. Release 4.3 (TCB_LIQUIDITY_4.3): 21 active of 21 listed.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module TCB_LIQUIDITY_4.4 in EBA's validation rules list VR_4.4.phase1_.xlsx ((from 4.0) EBA_Validation rules, latest update 12/10/2026) with IsActive = Active: 24 of 24 listed. 0 of the active rules have severity error; the rest are warnings.

Counts are in the EBA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No publication of this return's data found on the EBA's risk analysis and data pages (checked 2026-11-11). Source

Official documents (18)

The EBA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see EBA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Contains material from the European Banking Authority (EBA), https://www.eba.europa.eu, reproduced with the source acknowledged as the EBA's legal notice requires. Source: European Banking Authority.

Last checked 11 November 2026.