The rule in plain words
For (impairment or (-) reversal of impairment of investments in subsidiaries: joint ventures and associates), current period must equal joint ventures and associates), domestic activities plus joint ventures and associates), non-domestic activities.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_02.00: (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) = F_20.03: (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates), Domestic activities + F_20.03: (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates), Non-domestic activities
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- 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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
- 0510(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)
Column
- 0010Current period
Geographical breakdown of main income statement items by location of the activities (F 20.03)
Row
- 0200(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)
Columns
- 0010Domestic activities
- 0020Non-domestic activities
A worked example
The first of its checks, with simple numbers.
(impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates), 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}.
{F_02.00,r0510,c0010,} = {F_20.03,r0200,c0010,} + {F_20.03,r0200,c0020,}Other rules on F 02.00
- (impairment or reversal of impairment on financial assets not measured at fair value through profit or loss), current period must equal the sum of its two parts (v1359_m)Warning
- (provisions or reversal of provisions), current period must equal the sum of its two parts (v1358_h)Warning
- Negative goodwill recognised in profit or loss, current period must equal the sum of its two parts (v1362_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
- Share of the profit or loss of investments insubsidaries, joint ventures and associates accounted for using the equity method, current period must equal the sum of its two parts (v1363_m)Warning
- Depreciation: current period must equal domestic activities plus non-domestic activities (v1356_h)Warning
- Administrative expenses, current period must equal the sum of its two parts (v1355_h)Warning
- Total operating income, net, current period must equal the sum of its two parts (v1354_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.