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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Fair-valued assets and liabilities included in art. 4(1) threshold must equal a calculation over five columns (EBA rule v6329_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

Fair-valued assets and liabilities included in art. 4(1) threshold must equal these five worked out:

  • Fair-valued assets and liabilities
  • Minus exactly matching
  • Minus hedge accounting
  • Minus prudential filters
  • Minus other

EBA checks it for three rows: total fair-valued assets and liabilities, total fair-valued assets, and total fair-valued liabilities. That makes three 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.

Total fair-valued liabilities, Fair-valued assets and liabilities included in art. 4(1) threshold = Total fair-valued liabilities, Fair-valued assets and liabilities - Total fair-valued liabilities, Exactly matching - Total fair-valued liabilities, Hedge accounting - Total fair-valued liabilities, Prudential filters - Total fair-valued liabilities, Other

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  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
  • 0150Total fair-valued liabilities

Columns

  • 0010Fair-valued assets and liabilities
  • 0030Exactly matching
  • 0040Hedge accounting
  • 0050Prudential filters
  • 0060Other
  • 0080Fair-valued assets and liabilities included in art. 4(1) threshold
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,r0150,c0080,} = {C_32.01,r0150,c0010,} - {C_32.01,r0150,c0030,} - {C_32.01,r0150,c0040,} - {C_32.01,r0150,c0050,} - {C_32.01,r0150,c0060,}

The next two:

{C_32.01,r0010,c0080,} = {C_32.01,r0010,c0010,} - {C_32.01,r0010,c0030,} - {C_32.01,r0010,c0040,} - {C_32.01,r0010,c0050,} - {C_32.01,r0010,c0060,}{C_32.01,r0020,c0080,} = {C_32.01,r0020,c0010,} - {C_32.01,r0020,c0030,} - {C_32.01,r0020,c0040,} - {C_32.01,r0020,c0050,} - {C_32.01,r0020,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.