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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total fair-valued liabilities must equal derivatives, hedge accounting (EBA rule v6326_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 liabilities must equal derivatives - hedge accounting.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

Hedge accounting: Total fair-valued liabilities = Derivatives - hedge accounting

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02The two values must be the same. Find which of the two is right, and correct the other one.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark C 32.01 as reported.
  5. 05This 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

  • 0150Total fair-valued liabilities
  • 0190Derivatives - hedge accounting

Column

  • 0040Hedge accounting

A worked example

The first of its checks, with simple numbers.

Illustrative values
Total fair-valued liabilities1,200
What the rule then expects

Derivatives - hedge accounting must then be 1,200.

1,200Passes
1,300Fails

A file that reports 1,200 passes. One that reports 1,300 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. Cells are written as {template, row, column, sheet}.

{C_32.01,r0150,c0040,} = {C_32.01,r0190,c0040,}

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.