The rule in plain words
Total comprehensive income for the year must equal attributable to owners of the parent plus attributable to minority interest [Non-controlling interest].
All the values are in the current period column (0010) of F 03.00.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Total comprehensive income for the year = Attributable to owners of the parent + Attributable to minority interest [Non-controlling interest]
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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 03.00 as reported.
- 06This is a blocking check. A filing that fails it is normally rejected, so fix it before you submit.
The cells it reads
Statement of comprehensive income (F 03.00)
Rows
- 0340Total comprehensive income for the year
- 0350Attributable to minority interest [Non-controlling interest]
- 0360Attributable to owners of the parent
Column
- 0010Current period
A worked example
The first of its checks, with simple numbers.
Total comprehensive income for the year 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_03.00,r0340,c0010,} = {F_03.00,r0360,c0010,} + {F_03.00,r0350,c0010,}Other rules on F 03.00
- Non-current assets and disposal groups held for sale must equal the sum of its three parts (v1054_m)Warning
- Financial assets at fair value through other comprehensive income must equal the sum of its three parts (v1053_m)Warning
- Cash flow hedges [effective portion] must equal the sum of its four parts (v1052_m)Warning
- Foreign currency translation must equal the sum of its three parts (v1051_m)Warning
- Hedge of net investments in foreign operations [effective portion] must equal the sum of its three parts (v1050_m)Warning
- Other comprehensive income must equal the sum of its 17 parts (v1049_m)Warning
- Total comprehensive income for the year: total must equal current period (v1383_m)Warning
- Attributable to owners of the parent, current period must equal the sum of its two parts (v1384_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.