The rule in plain words

(-)Total deductions from Common equity Tier 1 must equal these eleven added up:

(-) own CET1 instruments
(-) losses for the current financial year
(-) Goodwill
(-) other intangible assets
(-) deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities
(-) qualifying holding outside the financial sector which exceeds 15% of own funds
(-) total qualifying holdings in undertaking other than financial sector entities which exceeds 60% of its own funds
(-) CET1 instruments of financial sector entites where the investment firm does not have a significant investment
(-) CET1 instruments of financial sector entities where the investment firm has a significant investment
(-) defined benefit pension fund assets
(-) other deductions

All the values are in the amount column (0010) of I 01.00.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

(-)Total deductions from Common Equity Tier 1 = (-) Own CET1 instruments + (-) Losses for the current financial year + (-) Goodwill + (-) Other intangible assets + (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities + (-) Qualifying holding outside the financial sector which exceeds 15% of own funds + (-) Total qualifying holdings in undertaking other than financial sector entities which exceeds 60% of its own funds + (-) CET1 instruments of financial sector entites where the investment firm does not have a significant investment + (-) CET1 instruments of financial sector entities where the investment firm has a significant investment + (-) Defined benefit pension fund assets + (-) Other deductions

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03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 I 01.00 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

Own funds composition (I 01.00)

Rows

0140(-)Total deductions from Common Equity Tier 1
0150(-) Own CET1 instruments
0190(-) Losses for the current financial year
0200(-) Goodwill
0210(-) Other intangible assets
0220(-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities
0230(-) Qualifying holding outside the financial sector which exceeds 15% of own funds
0240(-) Total qualifying holdings in undertaking other than financial sector entities which exceeds 60% of its own funds
0250(-) CET1 instruments of financial sector entites where the investment firm does not have a significant investment
0260(-) CET1 instruments of financial sector entities where the investment firm has a significant investment
0270(-) Defined benefit pension fund assets
0280(-) Other deductions

Column

0010Amount

Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

{I_01.00,r0140,c0010,} = {I_01.00,r0150,c0010,} + {I_01.00,r0190,c0010,} + {I_01.00,r0200,c0010,} + {I_01.00,r0210,c0010,} + {I_01.00,r0220,c0010,} + {I_01.00,r0230,c0010,} + {I_01.00,r0240,c0010,} + {I_01.00,r0250,c0010,} + {I_01.00,r0260,c0010,} + {I_01.00,r0270,c0010,} + {I_01.00,r0280,c0010,}

Every IFR class 2 rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.

Total deductions from Common equity Tier 1 must equal the sum of its eleven parts (EBA rule v11134_m)

The rule in plain words

What to do if your filing fails it

The cells it reads

Other rules on I 01.00