The rule in plain words
Derivatives, carrying amount (all sheets added up) must equal these six worked out:
- Derivatives, domestic activities
- Derivatives, non-domestic activities
- Derivatives held for trading, domestic activities
- Derivatives held for trading, non-domestic activities
- Derivatives – hedge accounting, domestic activities
- Derivatives – hedge accounting, non-domestic activities
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_20.06: Derivatives (all sheets added up) = F_20.02: Derivatives, Domestic activities + F_20.02: Derivatives, Non-domestic activities + F_20.02: Derivatives held for trading, Domestic activities + F_20.02: Derivatives held for trading, Non-domestic activities + F_20.02: Derivatives – Hedge accounting, Domestic activities + F_20.02: Derivatives – Hedge accounting, Non-domestic activities
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
- 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 20.06 and F 20.02 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
Geographical breakdown of liabilities by location of the activities (F 20.02)
Rows
- 0020Derivatives
- 0062Derivatives held for trading
- 0150Derivatives – Hedge accounting
Columns
- 0010Domestic activities
- 0020Non-domestic activities
Geographical breakdown of liabilities by residence of the counterparty (F 20.06)
Row
- 0010Derivatives
Column
- 0010Carrying amount
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
sum({F_20.06,r0010,c0010,}) = {F_20.02,r0020,c0010,} + {F_20.02,r0020,c0020,} + {F_20.02,r0062,c0010,} + {F_20.02,r0062,c0020,} + {F_20.02,r0150,c0010,} + {F_20.02,r0150,c0020,}Other rules on F 20.02
- Short positions, carrying amount (all sheets added up) must equal a sum of four cells (v6061_m)Warning
- Deposits, carrying amount (all sheets added up) must equal a sum of ten cells (v6062_m)Warning
- Non-trading non-derivative financial liabilities measured at a cost-based method must equal the sum of its three parts (v5099_m)Warning
- Trading financial liabilities must equal the sum of its five parts (v5098_m)Warning
- Liabilities must equal the sum of its 13 parts (v0957_m)Warning
- Financial liabilities measured at amortised cost must equal the sum of its three parts (v0956_m)Warning
- Financial liabilities designated at fair value through profit or loss must equal the sum of its three parts (v0955_m)Warning
- Financial liabilities held for trading must equal the sum of its five parts (v0954_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.