The rule in plain words
Subordinated [for the issuer] financial assets must equal debt securities plus loans and advances.
All the values are in the carrying amount column (0010) of F 04.05.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Subordinated [for the issuer] financial assets = Debt securities + Loans and advances
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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 04.05 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
Subordinated financial assets (F 04.05)
Rows
- 0010Loans and advances
- 0020Debt securities
- 0030Subordinated [for the issuer] financial assets
Column
- 0010Carrying amount
A worked example
The first of its checks, with simple numbers.
Subordinated [for the issuer] financial assets 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_04.05,r0030,c0010,} = {F_04.05,r0020,c0010,} + {F_04.05,r0010,c0010,}Other rules on F 04.05
Every FINREP 9 rule, by template
Checks like this one, run at the point of submission, are the first step to real-time supervision.