The rule in plain words
(provisions or (-) reversal of provisions) must equal these three added up:
- Other provisions
- Payment commitments to resolution funds and deposit guarantee schemes
- Commitments and guarantees given
All the values are in the current period column (0010) of F 02.00.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
(Provisions or (-) reversal of provisions) = (Other provisions) + (payment commitments to resolution funds and deposit guarantee schemes) + (Commitments and guarantees given)
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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 02.00 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
Statement of profit or loss (F 02.00)
Rows
- 0430(Provisions or (-) reversal of provisions)
- 0435(payment commitments to resolution funds and deposit guarantee schemes)
- 0440(Commitments and guarantees given)
- 0450(Other provisions)
Column
- 0010Current period
A worked example
The first of its checks, with simple numbers.
(provisions or (-) reversal of provisions) must then be 2,450.
A file that reports 2,450 passes. One that reports 2,550 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_02.00,r0430,c0010,} = sum({F_02.00,r0450,c0010,},{F_02.00,r0435,c0010,},{F_02.00,r0440,c0010,})Other rules on F 02.00
- Depreciation must equal the sum of its four parts (v0791_m)Warning
- (impairment or reversal of impairment on financial assets not measured at fair value through profit or loss) must equal the sum of its two parts (v0793_m)Warning
- Gains or losses on financial assets & liabilities not measured at fair value through profit or loss, net must equal the sum of its four parts (v0790_m)Warning
- (impairment or reversal of impairment on non-financial assets) must equal the sum of its five parts (v0794_m)Warning
- Dividend income must equal the sum of its four parts (v0789_m)Warning
- Profit or loss before tax from continuing operations must equal a calculation over 30 rows (v0795_m)Warning
- Interest expense must equal the sum of its six parts (v0788_m)Warning
- Interest income must equal the sum of its eight parts (v0787_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.