The rule in plain words
Loans and advances, central banks must equal these ten added up:
- Cash balances at central banks, carrying amount
- Central banks, carrying amount in F 04.02.1
- Central banks, carrying amount in F 04.02.2
- Central banks, carrying amount in F 04.03.1
- Central banks, carrying amount in F 04.04.1
- Central banks, carrying amount in F 04.07
- Central banks, carrying amount in F 04.08, financial assets not subject to impairment
- Central banks, carrying amount in F 04.08, financial assets subject to impairment
- Central banks, carrying amount in F 04.09
- Central banks, carrying amount in F 04.10
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_05.01: LOANS AND ADVANCES, Central banks = F_01.01: Cash balances at central banks + F_04.02.1: Central banks, Carrying amount + F_04.02.2: Central banks, Carrying amount + F_04.03.1: Central banks, Carrying amount + F_04.04.1: Central banks, Carrying amount + F_04.07: Central banks, Carrying amount + F_04.08: Central banks, Financial assets not subject to impairment, carrying amount + F_04.08: Central banks, Financial assets subject to impairment, carrying amount + F_04.09: Central banks, Carrying amount + F_04.10: Central banks, Carrying amount
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- 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 05.01, F 01.01, F 04.02.1, F 04.02.2, F 04.03.1, F 04.04.1, F 04.07, F 04.08, F 04.09 or F 04.10 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
Balance sheet statement: assets (F 01.01)
Row
- 0030Cash balances at central banks
Column
- 0010Carrying amount
Row
- 0120Central banks
Column
- 0010Carrying amount
Row
- 0130Central banks
Column
- 0010Carrying amount
Row
- 0120Central banks
Column
- 0010Carrying amount
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost (F 04.04.1)
Row
- 0080Central banks
Column
- 0010Carrying amount
Row
- 0130Central banks
Column
- 0010Carrying amount
Row
- 0130Central banks
Columns
- 0010Carrying amount
- 0035Carrying amount
Row
- 0080Central banks
Column
- 0050Carrying amount
Row
- 0130Central banks
Column
- 0010Carrying amount
Row
- 0080LOANS AND ADVANCES
Column
- 0010Central banks
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_05.01,r0080,c0010,} = {F_01.01,r0030,c0010,} + {F_04.02.1,r0120,c0010,} + {F_04.02.2,r0130,c0010,} + {F_04.03.1,r0120,c0010,} + {F_04.04.1,r0080,c0010,} + {F_04.07,r0130,c0010,} + {F_04.08,r0130,c0010,} + {F_04.08,r0130,c0035,} + {F_04.09,r0080,c0050,} + {F_04.10,r0130,c0010,}Other rules on F 01.01
- Loans and advances, credit institutions must equal the sum of its ten parts (v1379_m)Warning
- Other demand deposits, carrying amount must equal on demand [call] and short notice [current account], credit institutions (v1251_m)Warning
- Other intangible assets in F 21.00 cannot be more than other intangible assets in F 01.01 (v1106_m)Warning
- Investment property in F 21.00 cannot be more than investment property in F 01.01 (v1105_m)Warning
- Property plant and equipment cannot be more than property, plant and equipment (v1104_m)Warning
- Subordinated [for the issuer] financial assets cannot be more than the sum of 22 rows (v1086_m)Warning
- An upper-limit check across breakdown of collateral and guarantees, and balance sheet statement: assets (F 13.01, v1069_m)Warning
- Trading financial assets must equal the sum of its four parts (v1694_m)Blocking
Every FINREP 9 rule, by template
Checks like this one, run at the point of submission, are the first step to real-time supervision.