The rule in plain words

Deferred tax assets that rely on future profitability and arise from temporary differences minus the absolute value of deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and arise from temporary differenc must equal (-) deductible deferred tax assets that rely on future profitability and arise from temporary differences.

All the values are in the amount column (0010).

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

The template it checks

Capital adequacy - own funds definition (C 01.00)

Row

0490(-) Deductible deferred tax assets that rely on future profitability and arise from temporary differences

Column

0010Amount

Capital adequacy - Memorandum items (C 04.00)

Rows

0040Deferred tax assets that rely on future profitability and arise from temporary differences
0090Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and arise from temporary differenc

Column

0010Amount

Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

{C_04.00,r0040,c0010,} - abs({C_04.00,r0090,c0010,}) = {C_01.00,r0490,c0010,}

Every COREP own funds rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.

A balancing check across capital adequacy: Memorandum items and capital adequacy: own funds definition (C 04.00, C 01.00, row 0490, EBA rule v6068_m)

The rule in plain words

The template it checks

Other rules on C 01.00