Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the five values it checks in prudent valuation, Concentrated positions AVA can be negative (C 32.04, EBA rule v7301_s)

A warning in the own funds and capital requirements return (COREP own funds), on template C 32.04, prudent valuation, Concentrated positions AVA.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in prudent valuation, Concentrated positions AVA can be negative.

EBA checks it for five columns: concentrated position size, market value, prudent exit period (days), concentrated position AVA and concentrated position fair value adjustment. That makes five 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.

Concentrated position fair value adjustment: Concentrated position fair value adjustment >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark C 32.04 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, Concentrated positions AVA (C 32.04)

Columns

  • 0040Concentrated position size
  • 0060Market value
  • 0070Prudent exit period (days)
  • 0080Concentrated position AVA
  • 0090Concentrated position fair value adjustment

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Concentrated position fair value adjustment must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

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_32.04,,c0090,} >= 0

The next four:

{C_32.04,,c0060,} >= 0{C_32.04,,c0070,} >= 0{C_32.04,,c0040,} >= 0{C_32.04,,c0080,} >= 0

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.