The rule in plain words
Total liabilities must equal these 13 added up:
- Financial liabilities held for trading
- Trading financial liabilities
- Financial liabilities designated at fair value through profit or loss
- Financial liabilities measured at amortised cost
- Non-trading non-derivative financial liabilities measured at a cost-based method
- Derivatives – hedge accounting
- Fair value changes of the hedged items in portfolio hedge of interest rate risk
- Provisions
- Tax liabilities
- Share capital repayable on demand
- Other liabilities
- Liabilities included in disposal groups classified as held for sale
- Haircuts for trading liabilities at fair value
All the values are in the carrying amount column (0010) of F 01.02.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Total liabilities = Financial liabilities held for trading + Trading financial liabilities + Financial liabilities designated at fair value through profit or loss + Financial liabilities measured at amortised cost + Non-trading non-derivative financial liabilities measured at a cost-based method + Derivatives – Hedge accounting + Fair value changes of the hedged items in portfolio hedge of interest rate risk + Provisions + Tax liabilities + Share capital repayable on demand + Other liabilities + Liabilities included in disposal groups classified as held for sale + Haircuts for trading liabilities at fair value
What to do if your filing fails it
- 01Open the template 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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 01.02 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: liabilities (F 01.02)
Rows
- 0010Financial liabilities held for trading
- 0061Trading financial liabilities
- 0070Financial liabilities designated at fair value through profit or loss
- 0110Financial liabilities measured at amortised cost
- 0141Non-trading non-derivative financial liabilities measured at a cost-based method
- 0150Derivatives – Hedge accounting
- 0160Fair value changes of the hedged items in portfolio hedge of interest rate risk
- 0170Provisions
- 0240Tax liabilities
- 0270Share capital repayable on demand
- 0280Other liabilities
- 0290Liabilities included in disposal groups classified as held for sale
- 0295Haircuts for trading liabilities at fair value
- 0300Total liabilities
Column
- 0010Carrying amount
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_01.02,r0300,c0010,} = {F_01.02,r0010,c0010,} + {F_01.02,r0061,c0010,} + {F_01.02,r0070,c0010,} + {F_01.02,r0110,c0010,} + {F_01.02,r0141,c0010,} + {F_01.02,r0150,c0010,} + {F_01.02,r0160,c0010,} + {F_01.02,r0170,c0010,} + {F_01.02,r0240,c0010,} + {F_01.02,r0270,c0010,} + {F_01.02,r0280,c0010,} + {F_01.02,r0290,c0010,} + {F_01.02,r0295,c0010,}Other rules on F 01.02
- Commitments and guarantees given, carrying amount must equal the sum of three rows (v1385_m)Warning
- Subordinated financial liabilities, at a cost-based method cannot be more than non-trading non-derivative financial liabilities measured at a cost-based method, carrying amount (v1312_m)Blocking
- Debt securities issued: at a cost-based method cannot be more than carrying amount (v1311_m)Blocking
- Deposits, at a cost-based method cannot be more than deposits, carrying amount (v1310_m)Blocking
- Subordinated financial liabilities, at amortized cost cannot be more than financial liabilities measured at amortised cost, carrying amount (v1309_m)Blocking
- Debt securities issued: at amortized cost cannot be more than carrying amount (v1308_m)Blocking
- Deposits, at amortized cost cannot be more than deposits, carrying amount (v1307_m)Blocking
- Subordinated financial liabilities cannot be more than financial liabilities designated at fair value through profit or loss (v1306_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.