The rule in plain words
Other non credit-obligation assets cannot be less than software assets accounted for as intangible assets.
All the values are in the TREA column (0010) of C 02.00.a.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
TREA: Other non credit-obligation assets >= Of which: software assets accounted for as intangible assets
What to do if your filing fails it
- 01Open the template below and find the cells the rule reads.
- 02Compare the values in your file. If the first is smaller than it may be, one of them is wrong: check both before you change either.
- 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 04It runs only when your filing indicators mark C 02.00 as reported.
- 05This 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
Capital adequacy - risk exposure amounts (C 02.00.a)
Rows
- 0450Other non credit-obligation assets
- 0455Of which: software assets accounted for as intangible assets
Column
- 0010TREA
A worked example
The first of its checks, with simple numbers.
Software assets accounted for as intangible assets can then be at most 1,200.
A file that reports 1,200 passes. One that reports 1,300 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}.
{C_02.00.a,r0450,c0010,} >= {C_02.00.a,r0455,c0010,}Other rules on C 02.00.a
- Other items cannot be less than software assets accounted for as intangible assets (v11505_m)Warning
- Institution specific countercyclical capital buffer, amount must equal institution-specific countercyclical capital buffer rate, percentage times total risk exposure amount, TREA (v10657_m)Warning
- Capital conservation buffer must equal 0.025 times total risk exposure amount (v8714_m)Warning
- Additional stricter prudential requirements cannot be more than internal ratings based approach(IRB) (row 0242, v7481_m)Warning
- Additional stricter prudential requirements cannot be more than internal ratings based approach(IRB) (row 0241, v7480_m)Warning
- Additional stricter prudential requirements cannot be more than standardised approach (SA) (v7479_m)Warning
- A check on capital adequacy: risk exposure amounts, capital adequacy: ratios and capital adequacy: Memorandum items (C 03.00, C 04.00, v6264_m)Not run yet
- A check on capital adequacy: risk exposure amounts, capital adequacy: ratios and capital adequacy: Memorandum items (C 03.00, C 04.00, v6263_m)Not run yet
Every COREP own funds rule, by template
Checks like this one, run at the point of submission, are the first step to real-time supervision.