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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total fair-valued assets: fair-valued assets and liabilities included in art. 4(1) threshold must equal a calculation over four columns (EBA rule v6330_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

For total fair-valued assets: fair-valued assets and liabilities included in art. 4(1) threshold must equal these four worked out:

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

EBA checks it for 20 rows, from financial assets held for trading (0030) to liabilities included in disposal groups classified as held for sale (0230). That makes 20 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, Fair-valued assets and liabilities included in art. 4(1) threshold = Non-current assets and disposal groups classified as held for sale, Fair-valued assets and liabilities - Non-current assets and disposal groups classified as held for sale, Exactly matching - Non-current assets and disposal groups classified as held for sale, Prudential filters - Non-current assets and disposal groups classified as held for sale, 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

  • 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
  • 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
  • 0160Financial liabilities held for trading
  • 0170Trading financial liabilities
  • 0180Financial liabilities designated at fair value through profit or loss
  • 0200Fair value changes of the hedged items in portfolio hedge of interest rate risk
  • 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
  • 0030Exactly matching
  • 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,r0143,c0080,} = {C_32.01,r0143,c0010,} - {C_32.01,r0143,c0030,} - {C_32.01,r0143,c0050,} - {C_32.01,r0143,c0060,}

The next five:

{C_32.01,r0040,c0080,} = {C_32.01,r0040,c0010,} - {C_32.01,r0040,c0030,} - {C_32.01,r0040,c0050,} - {C_32.01,r0040,c0060,}{C_32.01,r0130,c0080,} = {C_32.01,r0130,c0010,} - {C_32.01,r0130,c0030,} - {C_32.01,r0130,c0050,} - {C_32.01,r0130,c0060,}{C_32.01,r0080,c0080,} = {C_32.01,r0080,c0010,} - {C_32.01,r0080,c0030,} - {C_32.01,r0080,c0050,} - {C_32.01,r0080,c0060,}{C_32.01,r0100,c0080,} = {C_32.01,r0100,c0010,} - {C_32.01,r0100,c0030,} - {C_32.01,r0100,c0050,} - {C_32.01,r0100,c0060,}{C_32.01,r0120,c0080,} = {C_32.01,r0120,c0010,} - {C_32.01,r0120,c0030,} - {C_32.01,r0120,c0050,} - {C_32.01,r0120,c0060,}

And 14 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.