The rule in plain words
Central banks cannot be more than collateralised deposits other than repurchase agreements.
All the values are in the matching liabilities, contingent liabilities or securities lent column (0010) of F 32.04.a.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Matching liabilities, contingent liabilities or securities lent: Of which: central banks <= Collateralised deposits other than repurchase agreements
What to do if your filing fails it
- 01Open the template below and find the cells the rule reads.
- 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
- 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 32.04 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
Asset encumbrance: sources of encumbrance (a) (F 32.04.a)
Rows
- 0070Collateralised deposits other than repurchase agreements
- 0080Of which: central banks
Column
- 0010Matching liabilities, contingent liabilities or securities lent
A worked example
The first of its checks, with simple numbers.
Collateralised deposits other than repurchase agreements must then be at least 1,200.
A file that reports 1,200 passes. One that reports 1,100 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_32.04.a,r0080,c0010,} <= {F_32.04.a,r0070,c0010,}Other rules on F 32.04.a
- Central banks cannot be more than repurchase agreements (v2844_m)Warning
- Covered bonds issued cannot be more than debt securities issued (v2846_m)Warning
- Over-the-Counter cannot be more than derivatives (v2843_m)Warning
- Securitisations issued cannot be more than debt securities issued (v2847_m)Warning
- From other entities of the group cannot be more than matching liabilities, contingent liabilities or securities lent (v2842_m)Warning
- Deposits must equal the sum of its two parts (v2848_m)Warning
- Carrying amount of selected financial liabilities must equal the sum of its three parts (v2849_m)Warning
- Other sources of encumbrance must equal the sum of its four parts (v2850_m)Warning
Checks like this one, run at the point of submission, are the first step to real-time supervision.