What ALMM reporting covers
The liquidity coverage ratio gives one number for a 30-day stress. ALMM shows the shape behind it: when money flows in and out, who provides the funding, what it costs, and what the bank could turn into cash.
Who files ALMM returns, and how often
Institutions report ALMM under Article 415(3)(b) of the Capital Requirements Regulation, on an individual and a consolidated basis. What they file, and how often, depends on their size (Implementing Regulation (EU) 2024/3117, Article 18). Monthly returns are due on the 15th calendar day after the reference date; quarterly ones on 12 May, 11 August, 11 November and 11 February.
In EBA reporting framework 4.2, ALMM is its own module, expected from the March 2026 reference date, from which EBA collects returns in xBRL-CSV only.
What goes wrong in validation
EBA’s 4.2 package has 140 ALMM rules. Because the maturity ladder repeats each rule for every time band, they make 11,990 checks, more than the NSFR and IRRBB modules together. By Line4’s count, all of them are warnings.
An example: the liquidity buffer has to roll forward
Rule v10660_m in EBA’s 4.2 package checks the counterbalancing capacity in C 66.01, for all currencies. Here it is with simple numbers.
- Cumulated capacity at the start (part B, row 1080)
- 5,000
- Net change, overnight (part A, row 1070)
- -300
- Cumulated capacity, overnight, as reported (part A, row 1080)
- 5,000
{C_66.01.a,r1080,c0020,s0010} = {C_66.01.b,r1080,c0010,s0010} + {C_66.01.a,r1070,c0020,s0010}The cumulated counterbalancing capacity after the overnight band must equal the starting figure plus the overnight change. 5,000 less 300 is 4,700. A bank that reports 5,000, the starting figure again, fails the check.
Rule v10660_m is a warning in EBA’s 4.2 package. The numbers are illustrative.
Check an ALMM return before you submit it
Line4 Check runs all 11,990 of EBA's active ALMM checks in your browser, on an xBRL-CSV package or an XBRL-XML instance. Try it on EBA’s own ALMM sample, or drop in your own file. Your file never leaves your computer. It is a free check to catch problems early, not a substitute for your authority’s own validation.
Line4 Check runs all 11,990 of EBA's active checks, on an xBRL-CSV package or an XBRL-XML instance. Your file never leaves your computer. It is a free check, not a substitute for your authority's own validation.
- Additional liquidity monitoring metrics ALMM11,990 of 11,990 checks · 100%
Why checking at submission matters
Most of these checks are warnings, so a monthly return can be accepted with exceptions that nobody looks at until later. Run at the point of submission, the same rules give the firm an answer in seconds, while there is still time to fix the file, and give the supervisor data it can rely on from day one.
That is the first step to real-time supervision: validated data, sent straight from the firm’s systems, seen as it changes. On top of it, AI can read the movements that matter, such as a widening gap in the first month of the ladder, and draft the question for a supervisor, citing the cells behind it. Rules decide whether the data is right. Supervisors decide what it means.
- 1Confirm which templates and which frequency apply to you: as a large institution, a small and non-complex one, or neither.
- 2Rebuild the cumulative gaps and the counterbalancing capacity after any late change.
- 3Where the instructions and the data point model differ, follow the underlying rules, as in EBA’s Q&A 2019_4907.
- 4Check that the overnight band starts from the opening counterbalancing capacity.
- 5Run the file against EBA’s 4.2 rules before the 15th.
Where Line4 fits
Line4 is SupTech software for financial regulators. It collects returns in XBRL, Excel and CSV by portal, API or MCP, validates them against your taxonomies and rules at the point of submission, and puts AI to work reading them, with supervisors making every decision. If you work with a standard we have not yet run in production, we will say so plainly and show you how we would approach it.
You can try validation at the gate now on an EBA filing: our free EBA validator checks filings for 41 EBA modules, in xBRL-CSV or XBRL-XML, against EBA's own rules, in your browser, without uploading anything. Guides to the returns it checks: IRRBB reporting, NSFR reporting, Resolution and MREL reporting, Asset encumbrance reporting, PSD2 fraud reporting, Funding plans reporting and Supervisory benchmarking.
Questions
What is ALMM reporting?
ALMM reporting is the supervisory return on additional liquidity monitoring metrics under CRR Article 415(3)(b): a maturity ladder of contractual cash flows and counterbalancing capacity (C 66.01), and templates on funding concentration, funding prices, roll-over and the concentration of counterbalancing capacity (C 67.00 to C 71.00).
What is the ALMM maturity ladder?
Template C 66.01. It shows the bank’s contractual outflows and inflows by time band, from overnight onwards, and its counterbalancing capacity: the unencumbered assets and other funding it could use to cover a gap.
How often is ALMM reported?
Monthly for large institutions and for institutions that are neither large nor small and non-complex, due on the 15th calendar day after the reference date. Small and non-complex institutions report C 66.01, C 67.00 and C 71.00 quarterly (Implementing Regulation (EU) 2024/3117, Article 18).
Can I check an ALMM return for free?
Yes. Line4 Check runs all 11,990 of EBA's active ALMM checks in your browser, on xBRL-CSV or XBRL-XML, without uploading the file. It is not a substitute for your authority’s own validation.
- EUR-Lex: Implementing Regulation (EU) 2024/3117 on supervisory reporting (Articles 3 and 18)
- EUR-Lex: Capital Requirements Regulation (EU) No 575/2013 (Article 415)
- EBA: Reporting framework 4.2
- EBA Q&A 2019_4907: C 66.01 instructions and the data point model
- EBA Q&A 2025_7331: retained own issuances in C 66.01