The rule in plain words
Gains or (-) losses on non trading financial assets and liabilities, net, current period must equal gains or (-) losses on non-trading financial assets and liabilities, net, domestic activities plus gains or (-) losses on non-trading financial assets and liabilities, net, non-domestic activities.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_20.03: Gains or (-) losses on non-trading financial assets and liabilities, net, Domestic activities + F_20.03: Gains or (-) losses on non-trading financial assets and liabilities, net, Non-domestic activities = F_02.00: Gains or (-) losses on non trading financial assets and liabilities, net
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- 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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
- 0295Gains or (-) losses on non trading financial assets and liabilities, net
Column
- 0010Current period
Geographical breakdown of main income statement items by location of the activities (F 20.03)
Row
- 0095Gains or (-) losses on non-trading financial assets and liabilities, net
Columns
- 0010Domestic activities
- 0020Non-domestic activities
A worked example
The first of its checks, with simple numbers.
Gains or (-) losses on non trading financial assets and liabilities, net, 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}.
sum({F_20.03,r0095,c0010,},{F_20.03,r0095,c0020,}) = {F_02.00,r0295,c0010,}Other rules on F 02.00
- Gains or losses from hedge accounting, net, current period must equal the sum of its two parts (v1348_m)Warning
- Exchange differences [gain or loss], net, current period must equal the sum of its two parts (v1349_h)Warning
- Gains or losses on derecognition of investments in subsidiaries, joint ventures and associates, net, current period must equal the sum of its two parts (v1350_h)Warning
- Gains or losses on financial assets & liabilities not measured at fair value through profit or loss, net, current period must equal the sum of its two parts (v1343_m)Warning
- Total operating income, net, current period must equal the sum of its two parts (v1354_h)Warning
- Administrative expenses, current period must equal the sum of its two parts (v1355_h)Warning
- Depreciation: current period must equal domestic activities plus non-domestic activities (v1356_h)Warning
- (increases or decreases of the fund for general banking risks, net), current period must equal the sum of its two parts (v1357_h)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.