What NSFR reporting covers
The NSFR is the longer-term partner of the liquidity coverage ratio. The LCR asks whether a bank would survive a 30-day stress. The NSFR asks whether its funding is stable enough for what it holds: available stable funding divided by required stable funding, at least 100% (CRR Article 428b).
Who files NSFR returns, and when
Every institution subject to the stable funding requirement reports it quarterly, on an individual and a consolidated basis (Implementing Regulation (EU) 2024/3117, Article 17). Small and non-complex institutions with permission to use the simplified NSFR under CRR Article 428ai file C 82.00 and C 83.00. All others file C 80.00 and C 81.00. Everyone files C 84.00.
Quarterly returns are due on 12 May, 11 August, 11 November and 11 February (Implementing Regulation (EU) 2024/3117, Article 3). The first reference date for NSFR reporting was 30 June 2021 (Deutsche Bundesbank). In EBA reporting framework 4.2 the NSFR 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 316 NSFR validation rules, written out into 2,404 checks. By Line4’s count all of them are warnings: a failure does not block the return, but the supervisor can ask why.
An example: the ratio must match its parts
Rule v11365_m in EBA’s 4.2 package checks the summary template, C 84.00. Here it is with simple numbers.
- Required stable funding
- 8,000
- NSFR, as reported
- 125%
- Available stable funding, as reported
- 10,400
{C_84.00.d,r0120,c0030,} = {C_84.00.c,r0010,c0020,} * {C_84.00.a,r0220,c0040,}Available stable funding must equal required stable funding times the reported ratio. 8,000 times 125% is 10,000. Next to a ratio of 125%, available stable funding of 10,400 fails the check: either the ratio or the total is out of date.
Rule v11365_m is a warning in EBA’s 4.2 package. The numbers are illustrative.
Check an NSFR return before you submit it
Line4 Check runs all 2,404 of EBA's active NSFR checks in your browser, on an xBRL-CSV package or an XBRL-XML instance. Try it on EBA’s own NSFR 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 2,404 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.
- Net stable funding ratio NSFR2,404 of 2,404 checks · 100%
Why checking at submission matters
Most of these checks are warnings, so a 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 fall in the ratio towards 100%, 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 whether you file the full templates (C 80.00 and C 81.00) or the simplified ones (C 82.00 and C 83.00). File C 84.00 either way.
- 2Report no negative amounts: move a negative hedge adjustment to the other side, as EBA’s Q&A 2023_6797 says.
- 3Rebuild C 84.00 after any late change to either side.
- 4Check the reported ratio against the two totals.
- 5Run the file against EBA’s 4.2 rules well before the remittance date.
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, Resolution and MREL reporting, ALMM reporting, Asset encumbrance reporting, PSD2 fraud reporting, Funding plans reporting and Supervisory benchmarking.
Questions
What is NSFR reporting?
NSFR reporting is the quarterly supervisory return on the net stable funding ratio: available stable funding divided by required stable funding, which must be at least 100% under CRR Article 428b. In the EU it uses the COREP templates C 80.00 to C 84.00.
Which templates are used for NSFR reporting?
C 80.00 (required stable funding) and C 81.00 (available stable funding), or the simplified C 82.00 and C 83.00 for small and non-complex institutions with permission to use the simplified NSFR, plus the summary C 84.00, which every institution files.
How often is the NSFR reported, and when is it due?
Quarterly, on an individual and a consolidated basis. Returns are due on 12 May, 11 August, 11 November and 11 February (Implementing Regulation (EU) 2024/3117).
Can negative amounts be reported in the NSFR?
No. EBA’s Q&A 2023_6797 says negative amounts should not be reported in the NSFR. A negative fair value change of a hedged portfolio is reported as a liability instead.
Can I validate an NSFR report for free?
Yes. Line4 Check runs all 2,404 of EBA's active NSFR 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: Capital Requirements Regulation (EU) No 575/2013 (Article 428b)
- EUR-Lex: Implementing Regulation (EU) 2024/3117 on supervisory reporting (Articles 3 and 17)
- EBA: Reporting framework 4.2
- EBA Q&A 2023_6797: negative amounts in the NSFR
- Deutsche Bundesbank: Supervisory reporting of the net stable funding ratio