The rule in plain words
For total comprehensive income for the year: total must equal current period.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_46.00: Total comprehensive income for the year, Total = F_03.00: Total comprehensive income for the year
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02The two values must be the same. Find which of the two is right, and correct the other one.
- 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 04It runs only when your filing indicators mark F 03.00 and F 46.00 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
Statement of comprehensive income (F 03.00)
Row
- 0340Total comprehensive income for the year
Column
- 0010Current period
Statement of changes in equity (F 46.00)
Row
- 0200Total comprehensive income for the year
Column
- 0140Total
A worked example
The first of its checks, with simple numbers.
Total comprehensive income for the year, current period must then be 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}.
{F_46.00,r0200,c0140,} = {F_03.00,r0340,c0010,}Other rules on F 03.00
- Attributable to owners of the parent, current period must equal the sum of its two parts (v1384_m)Warning
- Total comprehensive income for the year must equal the sum of its two parts (v1056_h)Blocking
- Non-current assets and disposal groups held for sale must equal the sum of its three parts (v1054_m)Warning
- Financial assets at fair value through other comprehensive income must equal the sum of its three parts (v1053_m)Warning
- Cash flow hedges [effective portion] must equal the sum of its four parts (v1052_m)Warning
- Foreign currency translation must equal the sum of its three parts (v1051_m)Warning
- Hedge of net investments in foreign operations [effective portion] must equal the sum of its three parts (v1050_m)Warning
- Other comprehensive income must equal the sum of its 17 parts (v1049_m)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.