Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

IPV coverage (output testing) must be between 0 and 1 (EBA rule v7784_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 32.03, prudent valuation, model risk AVA.

Check your file against this ruleWhat to do if it fails

The rule in plain words

IPV coverage (output testing) must be between 0 and 1.

How the Line4 Check report words itShow

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

IPV coverage (output testing): 0 <= IPV coverage (output testing) and IPV coverage (output testing) <= 1

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 outside the range in these cells.
  3. 03If the value is a percentage, EBA expects it as a decimal: 12% is reported as 0.12.
  4. 04EBA compares the values exactly here: there is no rounding tolerance.
  5. 05It runs only when your filing indicators mark C 32.03 as reported.
  6. 06This 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, model risk AVA (C 32.03)

Column

  • 0120IPV coverage (output testing)
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

(0 <= {C_32.03,,c0120,}) and ({C_32.03,,c0120,} <= 1)

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.