The rule in plain words
For financial assets at amortised cost: carrying amount must equal domestic activities plus non-domestic activities.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_04.04.1: FINANCIAL ASSETS AT AMORTISED COST, Carrying amount = F_20.01: Financial assets at amortised cost, Domestic activities + F_20.01: Financial assets at amortised cost, Non-domestic activities
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- 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 04.04.1 and F 20.01 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
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost (F 04.04.1)
Row
- 0140FINANCIAL ASSETS AT AMORTISED COST
Column
- 0010Carrying amount
Geographical breakdown of assets by location of the activities (F 20.01)
Row
- 0181Financial assets at amortised cost
Columns
- 0010Domestic activities
- 0020Non-domestic activities
A worked example
The first of its checks, with simple numbers.
Financial assets at amortised cost, carrying amount 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_04.04.1,r0140,c0010,} = {F_20.01,r0181,c0010,} + {F_20.01,r0181,c0020,}Other rules on F 04.04.1
- None of the 90 values it checks in breakdown of financial assets can be negative (v5661_s)Warning
- A balancing check across information on performing and non-performing exposures, and breakdown of financial assets (F 18.00.b, v5235_m)Warning
- Households, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its four parts (row 0150, v5234_m)Warning
- Loans and advances: non-financial corporations, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its four parts (row 0120, v5233_m)Warning
- Loans and advances: other financial corporations, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its four parts (row 0110, v5232_m)Warning
- Loans and advances: credit institutions, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its four parts (row 0100, v5231_m)Warning
- Loans and advances: general governments, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its four parts (row 0090, v5230_m)Warning
- Loans and advances: central banks, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its four parts (row 0080, v5229_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.