The rule in plain words

Total assets must equal these six added up:

Central bank
Interbank
Loans and advances
Debt securities
Derivatives hedging assets
Other

EBA checks it for eleven columns, from carrying amount (0010) to EVE - Parallel shock down (0120). That makes eleven checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

EVE - Parallel shock up: Total assets = Central bank + Interbank + Loans and advances + Debt securities + Derivatives hedging assets + Other

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03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 J 03.00 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

Breakdown of sensitivity estimates (simplified for 'other' institutions) (J 03.00)

Rows

0010Total assets
0030Central bank
0040Interbank
0050Loans and advances
0120Debt securities
0140Derivatives hedging assets
0180Other

Columns

0010Carrying amount
0030Level of EVE - Baseline scenario
0040EVE - Parallel shock up
0050EVE - Parallel shock down
0060EVE - Steepener shock
0070EVE - Flattener shock
0080EVE - Short rates shock up
0090EVE - Short rates shock down
0100Level of NII - Baseline scenario
0110NII - Parallel shock up
0120EVE - Parallel shock down

A worked example

The first of its checks, with simple numbers.

Illustrative values

Central bank1,200

Interbank800

Loans and advances450

Debt securities300

Derivatives hedging assets150

Other100

Together3,000

What the rule then expects

Total assets must then be 3,000.

3,000Passes

3,100Fails

A file that reports 3,000 passes. One that reports 3,100 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{J_03.00,r0010,c0040,} = {J_03.00,r0030,c0040,} + {J_03.00,r0040,c0040,} + {J_03.00,r0050,c0040,} + {J_03.00,r0120,c0040,} + {J_03.00,r0140,c0040,} + {J_03.00,r0180,c0040,}

The next five:

{J_03.00,r0010,c0100,} = {J_03.00,r0030,c0100,} + {J_03.00,r0040,c0100,} + {J_03.00,r0050,c0100,} + {J_03.00,r0120,c0100,} + {J_03.00,r0140,c0100,} + {J_03.00,r0180,c0100,}

{J_03.00,r0010,c0060,} = {J_03.00,r0030,c0060,} + {J_03.00,r0040,c0060,} + {J_03.00,r0050,c0060,} + {J_03.00,r0120,c0060,} + {J_03.00,r0140,c0060,} + {J_03.00,r0180,c0060,}

{J_03.00,r0010,c0030,} = {J_03.00,r0030,c0030,} + {J_03.00,r0040,c0030,} + {J_03.00,r0050,c0030,} + {J_03.00,r0120,c0030,} + {J_03.00,r0140,c0030,} + {J_03.00,r0180,c0030,}

{J_03.00,r0010,c0110,} = {J_03.00,r0030,c0110,} + {J_03.00,r0040,c0110,} + {J_03.00,r0050,c0110,} + {J_03.00,r0120,c0110,} + {J_03.00,r0140,c0110,} + {J_03.00,r0180,c0110,}

{J_03.00,r0010,c0070,} = {J_03.00,r0030,c0070,} + {J_03.00,r0040,c0070,} + {J_03.00,r0050,c0070,} + {J_03.00,r0120,c0070,} + {J_03.00,r0140,c0070,} + {J_03.00,r0180,c0070,}

And 5 more, the same formula for the other cells it covers.

Every IRRBB rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.

Total assets must equal the sum of its six parts (J 03.00, EBA rule v22167_m)

The rule in plain words

What to do if your filing fails it

The cells it reads

A worked example

Other rules on J 03.00