Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total fair-valued assets must equal the sum of its 14 parts (EBA rule v6321_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 must equal these 14 added up:

  • Financial assets held for trading
  • Trading financial assets
  • Non-trading financial assets mandatorily at fair value through profit or loss
  • Financial assets designated at fair value through profit or loss
  • Financial assets at fair value through other comprehensive income
  • Non-trading non-derivative financial assets measured at fair value through profit or loss
  • Non-trading non-derivative financial assets measured at fair value to equity
  • Other non-trading non-derivative financial assets
  • Derivatives - hedge accounting
  • Fair value changes of the hedged items in portfolio hedge of interest rate risk
  • Investments in subsidiaries, joint ventures and associates
  • (-) haircuts for trading assets at fair value
  • Other assets
  • Non-current assets and disposal groups classified as held for sale

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

of which: trading book: Total fair-valued assets = Financial assets held for trading + Trading financial assets + Non-trading financial assets mandatorily at fair value through profit or loss + Financial assets designated at fair value through profit or loss + Financial assets at fair value through other comprehensive income + Non-trading non-derivative financial assets measured at fair value through profit or loss + Non-trading non-derivative financial assets measured at fair value to equity + Other non-trading non-derivative financial assets + Derivatives - hedge accounting + Fair value changes of the hedged items in portfolio hedge of interest rate risk + Investments in subsidiaries, joint ventures and associates + (-) Haircuts for trading assets at fair value + Other assets + Non-current assets and disposal groups classified as held for sale

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

  • 0020Total fair-valued assets
  • 0030Financial assets held for trading
  • 0040Trading financial assets
  • 0050Non-trading financial assets mandatorily at fair value through profit or loss
  • 0060Financial assets designated at fair value through profit or loss
  • 0070Financial assets at fair value through other comprehensive income
  • 0080Non-trading non-derivative financial assets measured at fair value through profit or loss
  • 0090Non-trading non-derivative financial assets measured at fair value to equity
  • 0100Other non-trading non-derivative financial assets
  • 0110Derivatives - hedge accounting
  • 0120Fair value changes of the hedged items in portfolio hedge of interest rate risk
  • 0130Investments in subsidiaries, joint ventures and associates
  • 0140(-) Haircuts for trading assets at fair value
  • 0142Other assets
  • 0143Non-current assets and disposal groups classified as held for sale

Columns

  • 0010Fair-valued assets and liabilities
  • 0020of which: trading book
  • 0050Prudential filters
  • 0060Other
  • 0080Fair-valued assets and liabilities included in art. 4(1) threshold
  • 0090of which: trading book
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,r0020,c0090,} = {C_32.01,r0030,c0090,} + {C_32.01,r0040,c0090,} + {C_32.01,r0050,c0090,} + {C_32.01,r0060,c0090,} + {C_32.01,r0070,c0090,} + {C_32.01,r0080,c0090,} + {C_32.01,r0090,c0090,} + {C_32.01,r0100,c0090,} + {C_32.01,r0110,c0090,} + {C_32.01,r0120,c0090,} + {C_32.01,r0130,c0090,} + {C_32.01,r0140,c0090,} + {C_32.01,r0142,c0090,} + {C_32.01,r0143,c0090,}

The next five:

{C_32.01,r0020,c0010,} = {C_32.01,r0030,c0010,} + {C_32.01,r0040,c0010,} + {C_32.01,r0050,c0010,} + {C_32.01,r0060,c0010,} + {C_32.01,r0070,c0010,} + {C_32.01,r0080,c0010,} + {C_32.01,r0090,c0010,} + {C_32.01,r0100,c0010,} + {C_32.01,r0110,c0010,} + {C_32.01,r0120,c0010,} + {C_32.01,r0130,c0010,} + {C_32.01,r0140,c0010,} + {C_32.01,r0142,c0010,} + {C_32.01,r0143,c0010,}{C_32.01,r0020,c0080,} = {C_32.01,r0030,c0080,} + {C_32.01,r0040,c0080,} + {C_32.01,r0050,c0080,} + {C_32.01,r0060,c0080,} + {C_32.01,r0070,c0080,} + {C_32.01,r0080,c0080,} + {C_32.01,r0090,c0080,} + {C_32.01,r0100,c0080,} + {C_32.01,r0110,c0080,} + {C_32.01,r0120,c0080,} + {C_32.01,r0130,c0080,} + {C_32.01,r0140,c0080,} + {C_32.01,r0142,c0080,} + {C_32.01,r0143,c0080,}{C_32.01,r0020,c0050,} = {C_32.01,r0030,c0050,} + {C_32.01,r0040,c0050,} + {C_32.01,r0050,c0050,} + {C_32.01,r0060,c0050,} + {C_32.01,r0070,c0050,} + {C_32.01,r0080,c0050,} + {C_32.01,r0090,c0050,} + {C_32.01,r0100,c0050,} + {C_32.01,r0110,c0050,} + {C_32.01,r0120,c0050,} + {C_32.01,r0130,c0050,} + {C_32.01,r0140,c0050,} + {C_32.01,r0142,c0050,} + {C_32.01,r0143,c0050,}{C_32.01,r0020,c0020,} = {C_32.01,r0030,c0020,} + {C_32.01,r0040,c0020,} + {C_32.01,r0050,c0020,} + {C_32.01,r0060,c0020,} + {C_32.01,r0070,c0020,} + {C_32.01,r0080,c0020,} + {C_32.01,r0090,c0020,} + {C_32.01,r0100,c0020,} + {C_32.01,r0110,c0020,} + {C_32.01,r0120,c0020,} + {C_32.01,r0130,c0020,} + {C_32.01,r0140,c0020,} + {C_32.01,r0142,c0020,} + {C_32.01,r0143,c0020,}{C_32.01,r0020,c0060,} = {C_32.01,r0030,c0060,} + {C_32.01,r0040,c0060,} + {C_32.01,r0050,c0060,} + {C_32.01,r0060,c0060,} + {C_32.01,r0070,c0060,} + {C_32.01,r0080,c0060,} + {C_32.01,r0090,c0060,} + {C_32.01,r0100,c0060,} + {C_32.01,r0110,c0060,} + {C_32.01,r0120,c0060,} + {C_32.01,r0130,c0060,} + {C_32.01,r0140,c0060,} + {C_32.01,r0142,c0060,} + {C_32.01,r0143,c0060,}

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.