Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total fair-valued assets and liabilities must equal the sum of its two parts (EBA rule v6320_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 32.01, prudent valuation, fair-valued assets and liabilities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total fair-valued assets and liabilities must equal total fair-valued assets plus total fair-valued liabilities.

EBA checks it for eight columns: fair-valued assets and liabilities, trading book (0020), exactly matching, hedge accounting, prudential filters, other, fair-valued assets and liabilities included in art. 4(1) threshold, and trading book (0090). That makes eight 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.

Prudential filters: Total fair-valued assets and liabilities = Total fair-valued assets + Total fair-valued liabilities

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark C 32.01 as reported.
  6. 06This 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

Prudent valuation, fair-valued assets and liabilities (C 32.01)

Rows

  • 0010Total fair-valued assets and liabilities
  • 0020Total fair-valued assets
  • 0150Total fair-valued liabilities

Columns

  • 0010Fair-valued assets and liabilities
  • 0020of which: trading book
  • 0030Exactly matching
  • 0040Hedge accounting
  • 0050Prudential filters
  • 0060Other
  • 0080Fair-valued assets and liabilities included in art. 4(1) threshold
  • 0090of which: trading book

A worked example

The first of its checks, with simple numbers.

Illustrative values
Total fair-valued assets1,200
Total fair-valued liabilities800
Together2,000
What the rule then expects

Total fair-valued assets and liabilities must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

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_32.01,r0010,c0050,} = {C_32.01,r0020,c0050,} + {C_32.01,r0150,c0050,}

The next five:

{C_32.01,r0010,c0020,} = {C_32.01,r0020,c0020,} + {C_32.01,r0150,c0020,}{C_32.01,r0010,c0090,} = {C_32.01,r0020,c0090,} + {C_32.01,r0150,c0090,}{C_32.01,r0010,c0030,} = {C_32.01,r0020,c0030,} + {C_32.01,r0150,c0030,}{C_32.01,r0010,c0060,} = {C_32.01,r0020,c0060,} + {C_32.01,r0150,c0060,}{C_32.01,r0010,c0010,} = {C_32.01,r0020,c0010,} + {C_32.01,r0150,c0010,}

And 2 more, the same formula for the other cells it covers.

Every COREP own funds rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.