The rule in plain words
Exactly matching cannot be negative.
EBA checks it for 20 rows, from total fair-valued assets and liabilities (0010) 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 itShowHide
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.
Exactly matching: Trading financial assets >= 0
What to do if your filing fails it
- 01Open the template below and find the cells the rule reads.
- 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
- 03EBA compares the values exactly here: there is no rounding tolerance.
- 04It runs only when your filing indicators mark C 32.01 as reported.
- 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
- 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
- 0210Haircuts for trading liabilities at fair value
- 0220Other liabilities
- 0230Liabilities included in disposal groups classified as held for sale
Column
- 0030Exactly matching
A worked example
The first of its checks, with simple numbers.
Trading financial assets, exactly matching must then be at least 0.
A file that reports 0 passes. One that reports -100 fails, by 100.
The numbers are illustrative.
Show the rule as writtenShowHide
EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.
{C_32.01,r0040,c0030,} >= 0The next five:
{C_32.01,r0130,c0030,} >= 0{C_32.01,r0100,c0030,} >= 0{C_32.01,r0180,c0030,} >= 0{C_32.01,r0170,c0030,} >= 0{C_32.01,r0210,c0030,} >= 0And 14 more, the same formula for the other cells it covers.
Other rules on C 32.01
- Hedge accounting cannot be negative (v6568_s)Warning
- Haircuts for trading assets at fair value cannot be more than zero (v6569_s)Warning
- Trading book cannot be less than fair-valued assets and liabilities included in art. 4(1) threshold (v6333_m)Warning
- Trading book cannot be more than fair-valued assets and liabilities included in art. 4(1) threshold (v6332_m)Warning
- Total fair-valued liabilities: fair-valued assets and liabilities included in art. 4(1) threshold must equal a calculation over four columns (v6331_m)Warning
- Total fair-valued assets: fair-valued assets and liabilities included in art. 4(1) threshold must equal a calculation over four columns (v6330_m)Warning
- Fair-valued assets and liabilities included in art. 4(1) threshold must equal a calculation over five columns (v6329_m)Warning
- Trading book cannot be less than fair-valued assets and liabilities (v6328_m)Warning
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.