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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Trading book cannot be more than fair-valued assets and liabilities (EBA rule v6327_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

Trading book cannot be more than fair-valued assets and liabilities.

EBA checks it for 22 rows, from total fair-valued assets and liabilities (0010) to liabilities included in disposal groups classified as held for sale (0230). That makes 22 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.

Non-current assets and disposal groups classified as held for sale, of which: trading book <= Non-current assets and disposal groups classified as held for sale, Fair-valued assets and liabilities

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  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

  • 0010Total fair-valued assets and liabilities
  • 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
  • 0130Investments in subsidiaries, joint ventures and associates
  • 0142Other assets
  • 0143Non-current assets and disposal groups classified as held for sale
  • 0150Total fair-valued liabilities
  • 0160Financial liabilities held for trading
  • 0170Trading financial liabilities
  • 0180Financial liabilities designated at fair value through profit or loss
  • 0190Derivatives - hedge accounting
  • 0210Haircuts for trading liabilities at fair value
  • 0220Other liabilities
  • 0230Liabilities included in disposal groups classified as held for sale

Columns

  • 0010Fair-valued assets and liabilities
  • 0020of which: trading book

A worked example

The first of its checks, with simple numbers.

Illustrative values
trading book1,200
What the rule then expects

Fair-valued assets and liabilities must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 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,r0143,c0020,} <= {C_32.01,r0143,c0010,}

The next five:

{C_32.01,r0210,c0020,} <= {C_32.01,r0210,c0010,}{C_32.01,r0010,c0020,} <= {C_32.01,r0010,c0010,}{C_32.01,r0110,c0020,} <= {C_32.01,r0110,c0010,}{C_32.01,r0180,c0020,} <= {C_32.01,r0180,c0010,}{C_32.01,r0070,c0020,} <= {C_32.01,r0070,c0010,}

And 16 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.