The rule in plain words
Deposits must equal repurchase agreements plus collateralised deposits other than repurchase agreements.
All the values are in the assets, collateral received and own debt securities issued other than covered bonds and securitisations encumbered column (0030) of F 32.04.b.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Assets, collateral received and own debt securities issued other than covered bonds and securitisations encumbered: Deposits = Repurchase agreements + 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.
- 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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 32.04 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
Asset encumbrance: sources of encumbrance (b) (F 32.04.b)
Rows
- 0040Deposits
- 0050Repurchase agreements
- 0070Collateralised deposits other than repurchase agreements
Column
- 0030Assets, collateral received and own debt securities issued other than covered bonds and securitisations encumbered
A worked example
The first of its checks, with simple numbers.
Deposits 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_32.04.b,r0040,c0030,} = {F_32.04.b,r0050,c0030,} + {F_32.04.b,r0070,c0030,}Other rules on F 32.04.b
- Securitisations issued cannot be more than debt securities issued (v2870_m)Warning
- Carrying amount of selected financial liabilities must equal the sum of its three parts (v2872_m)Warning
- Covered bonds issued cannot be more than debt securities issued (v2869_m)Warning
- Other sources of encumbrance must equal the sum of its four parts (v2873_m)Warning
- Central banks cannot be more than collateralised deposits other than repurchase agreements (v2868_m)Warning
- Total sources of encumbrance must equal the sum of its two parts (v2874_m)Warning
- Central banks cannot be more than repurchase agreements (v2867_m)Warning
- Over-the-Counter cannot be more than derivatives (v2866_m)Warning
Checks like this one, run at the point of submission, are the first step to real-time supervision.