The rule in plain words
Modification gains or (-) losses, net must equal financial assets at amortised cost plus financial assets at fair value through other comprehensive income.
It applies only when accounting framework in F 00.01 is Ifrs.
All the values are in the current period column (0010) of F 02.00.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Modification gains or (-) losses, net = Financial assets at amortised cost + Financial assets at fair value through other comprehensive income
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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 applies only when accounting framework in F 00.01 is Ifrs.
- 06It runs only when your filing indicators mark F 02.00 and F 00.01 as reported.
- 07This 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 profit or loss (F 02.00)
Rows
- 0425Modification gains or (-) losses, net
- 0426Financial assets at fair value through other comprehensive income
- 0427Financial assets at amortised cost
Column
- 0010Current period
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
if ({F_00.01,r0010,c0010,} = {{[eba_AS:x2]}}) then ({F_02.00,r0425,c0010,} = sum({F_02.00,r0427,c0010,},{F_02.00,r0426,c0010,})) else TrueOther rules on F 02.00
- Interest expense on assets, current period must equal the sum of its three parts (v4720_m)Warning
- Interest income on liabilities must equal the sum of its four parts (v4719_m)Warning
- Current period must be reported (v6301_m)Warning
- Total operating income, net must equal a calculation over 18 rows (v1699_m)Warning
- The sum of five columns cannot be more than fee and commission expenses, current period (v1376_m)Warning
- The sum of five columns cannot be more than fee and commission income, current period (v1375_m)Warning
- The sum of five columns cannot be more than interest expense, current period (v1373_m)Warning
- The sum of five columns cannot be more than interest income, current period (v1372_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.