The rule in plain words
Attributable to minority interest [Non-controlling interest], current period must equal total comprehensive income for the year, accumulated other comprehensive income plus total comprehensive income for the year, other items.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_03.00: Attributable to minority interest [Non-controlling interest] = F_46.00: Total comprehensive income for the year, Accumulated Other Comprehensive Income + F_46.00: Total comprehensive income for the year, Other items
What to do if your filing fails it
- 01Open the templates 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- 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 03.00 and F 46.00 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
Statement of comprehensive income (F 03.00)
Row
- 0350Attributable to minority interest [Non-controlling interest]
Column
- 0010Current period
Statement of changes in equity (F 46.00)
Row
- 0200Total comprehensive income for the year
Columns
- 0120Accumulated Other Comprehensive Income
- 0130Other items
A worked example
The first of its checks, with simple numbers.
Attributable to minority interest [Non-controlling interest], current period 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_03.00,r0350,c0010,} = {F_46.00,r0200,c0120,} + {F_46.00,r0200,c0130,}Other rules on F 03.00
- Items that may be reclassified to profit or loss must equal the sum of its eight parts (v4957_m)Warning
- Items that will not to be reclassified to profit or loss must equal the sum of its nine parts (v4956_m)Warning
- Hedging instruments [not designated elements] must equal the sum of its three parts (v5112_m)Warning
- Attributable to owners of the parent, current period must equal the sum of its two parts (v1384_m)Warning
- Total comprehensive income for the year: total must equal current period (v1383_m)Warning
- Total comprehensive income for the year must equal the sum of its two parts (v1056_h)Blocking
- Non-current assets and disposal groups held for sale must equal the sum of its three parts (v1054_m)Warning
- Financial assets at fair value through other comprehensive income must equal the sum of its three parts (v1053_m)Warning
Every FINREP 9 rule, by template
Checks like this one, run at the point of submission, are the first step to real-time supervision.