1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Detachment point cannot be more than attachment point (EBA rule v7351_m)

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

The rule in plain words

Detachment point (%) cannot be more than attachment point (%).

How the Line4 Check report words itShow

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

DETACHMENT POINT (%) <= ATTACHMENT POINT (%)

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

  • 0231ATTACHMENT POINT (%)
  • 0251DETACHMENT POINT (%)

A worked example

The first of its checks, with simple numbers.

Illustrative values
Detachment point (%)1,200
What the rule then expects

Attachment point (%) must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 fails, by 100.

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}.

{C_14.00,,c0251,} <= {C_14.00,,c0231,}

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.