The rule in plain words
Accumulated other comprehensive income must equal items that will not be reclassified to profit and loss plus items that may be reclassified to profit and loss.
All the values are in the carrying amount column (0010) of F 01.03.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Accumulated other comprehensive income = Items that will not be reclassified to profit and loss + Items that may be reclassified to profit and loss
What to do if your filing fails it
- 01Open the template below and find the cells the rule reads.
- 02Add up the parts in your file and compare the result with the total.
- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.
- 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 05It runs only when your filing indicators mark F 01.03 as reported.
- 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
Balance sheet statement: equity (F 01.03)
Rows
- 0090Accumulated other comprehensive income
- 0095Items that will not be reclassified to profit and loss
- 0128Items that may be reclassified to profit and loss
Column
- 0010Carrying amount
A worked example
The first of its checks, with simple numbers.
Accumulated other comprehensive income must then be 2,000.
A file that reports 2,000 passes. One that reports 2,100 fails, by 100.
The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_01.03,r0090,c0010,} = {F_01.03,r0095,c0010,} + {F_01.03,r0128,c0010,}Other rules on F 01.03
- Total equity must equal the sum of its 14 parts (v0780_m)Warning
- Profit or loss attributable to owners of the parent must equal attributable to owners of the parent (v0786_m)Warning
- An upper-limit check across breakdown of interests in unconsolidated structured entities and balance sheet statement: equity (F 30.02, v1010_m)Warning
- Fair value reserves must equal the sum of its four parts (v0059_m)Warning
- Carrying amount cannot be more than zero (v2060_s)Warning
- Carrying amount cannot be negative (v3899_s)Warning
- Items that will not be reclassified to profit and loss must equal the sum of its eight parts (v5022_m)Warning
- Items that may be reclassified to profit and loss must equal the sum of its seven parts (v5023_m)Warning
Every FINREP 9 rule, by template
Checks like this one, run at the point of submission, are the first step to real-time supervision.