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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The absolute value of value adjustments and provisions must be less than total amount (EBA rule v7340_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 14.00, detailed information on securitisations.

Check your file against this ruleWhat to do if it fails

The rule in plain words

The absolute value of (-) value adjustments and provisions must be less than total amount.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

the absolute value of (-) VALUE ADJUSTMENTS AND PROVISIONS < TOTAL AMOUNT

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 14.00 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

Detailed information on securitisations (C 14.00)

Columns

  • 0140TOTAL AMOUNT
  • 0210(-) VALUE ADJUSTMENTS AND PROVISIONS

A worked example

The first of its checks, with simple numbers.

Illustrative values
(-) value adjustments and provisions1,200
What the rule then expects

Total amount must then be more than 1,200.

1,300Passes
1,200Fails

A file that reports 1,300 passes. One that reports 1,200 fails.

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. Cells are written as {template, row, column, sheet}.

abs({C_14.00,,c0210,}) < {C_14.00,,c0140,}

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.