The rule in plain words
For cash contributions to resolution funds and deposit guarantee schemes: current period must equal domestic activities plus non-domestic activities.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_02.00: (Cash contributions to resolution funds and deposit guarantee schemes) = F_20.03: (Cash contributions to resolution funds and deposit guarantee schemes), Domestic activities + F_20.03: (Cash contributions to resolution funds and deposit guarantee schemes), Non-domestic activities
What to do if your filing fails it
- 01Open the templates 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- 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 and F 20.03 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
Statement of profit or loss (F 02.00)
Row
- 0385(Cash contributions to resolution funds and deposit guarantee schemes)
Column
- 0010Current period
Geographical breakdown of main income statement items by location of the activities (F 20.03)
Row
- 0165(Cash contributions to resolution funds and deposit guarantee schemes)
Columns
- 0010Domestic activities
- 0020Non-domestic activities
A worked example
The first of its checks, with simple numbers.
(cash contributions to resolution funds and deposit guarantee schemes), current period 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_02.00,r0385,c0010,} = {F_20.03,r0165,c0010,} + {F_20.03,r0165,c0020,}Other rules on F 02.00
- The sum of eight rows must equal financial assets at amortised cost, current period plus financial assets at fair value through other comprehensive income, current period (v10684_m)Warning
- Current period must be reported (v6301_m)Warning
- Modification gains or losses, net must equal the sum of its two parts (v5024_m)Warning
- Interest expense on assets, current period must equal the sum of its three parts (v4720_m)Warning
- Interest income on liabilities must equal the sum of its four parts (v4719_m)Warning
- Total operating income, net must equal a calculation over 18 rows (v1699_m)Warning
- The sum of five columns cannot be more than fee and commission expenses, current period (v1376_m)Warning
- The sum of five columns cannot be more than fee and commission income, current period (v1375_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.