The rule in plain words
Total, nominal amount off-balance sheet exposures given by the reporting entity must equal these three added up, all for off-balance sheet exposures given by the reporting institution:
- Asset management
- Securitisation special purpose entities
- Other activities
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_30.02: Off-balance sheet exposures given by the reporting institution, Asset management + F_30.02: Off-balance sheet exposures given by the reporting institution, Securitisation Special Purpose Entities + F_30.02: Off-balance sheet exposures given by the reporting institution, Other activities = F_30.01: Total, Nominal amount off-balance sheet exposures given by the reporting entity
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- 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 30.02 and F 30.01 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
Interests in unconsolidated structured entities (F 30.01)
Row
- 0010Total
Column
- 0050Nominal amount off-balance sheet exposures given by the reporting entity
Breakdown of interests in unconsolidated structured entities by nature of the activities (F 30.02)
Row
- 0120Off-balance sheet exposures given by the reporting institution
Columns
- 0010Securitisation Special Purpose Entities
- 0020Asset management
- 0030Other activities
A worked example
The first of its checks, with simple numbers.
Total, nominal amount off-balance sheet exposures given by the reporting entity 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}.
sum({F_30.02,r0120,c0020,},{F_30.02,r0120,c0010,},{F_30.02,r0120,c0030,}) = {F_30.01,r0010,c0050,}Other rules on F 30.01
- The sum of three columns cannot be more than total, carrying amount of financial assets recognised in the balance sheet (v1017_m)Warning
- Total, liquidity support drawn must equal the sum of its six parts (v1019_m)Warning
- The sum of nine cells cannot be more than total, carrying amount of financial liabilities recognised in the balance sheet (v1020_m)Warning
- If liquidity support drawn is not zero, fair value of liquidity support drawn cannot be zero (v0998_m)Warning
- Nominal amount of loan commitments given cannot be more than nominal amount off-balance sheet exposures given by the reporting entity (v0997_m)Warning
- Liquidity support drawn cannot be more than carrying amount of financial assets recognised in the balance sheet (v0996_m)Warning
- Total cannot be negative (v3972_s)Warning
- Total, losses incurred by the reporting institution in the current period cannot be more than zero (v5701_s)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.