The rule in plain words
Commitments and guarantees given, carrying amount must equal these three added up:
- Other commitments given, provisions
- Financial guarantees given, provisions
- Loan commitments given, provisions
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_01.02: Commitments and guarantees given = F_09.01: Other Commitments given, Provisions + F_09.01: Financial guarantees given, Provisions + F_09.01: Loan commitments given, Provisions
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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 runs only when your filing indicators mark F 01.02 and F 09.01 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
Balance sheet statement: liabilities (F 01.02)
Row
- 0220Commitments and guarantees given
Column
- 0010Carrying amount
Rows
- 0010Loan commitments given
- 0090Financial guarantees given
- 0170Other Commitments given
Column
- 0020Provisions
A worked example
The first of its checks, with simple numbers.
Commitments and guarantees given, carrying amount must then be 2,450.
A file that reports 2,450 passes. One that reports 2,550 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_01.02,r0220,c0010,} = sum({F_09.01,r0170,c0020,},{F_09.01,r0090,c0020,},{F_09.01,r0010,c0020,})Other rules on F 01.02
- Commitments and guarantees given, carrying amount must equal the sum of its 15 parts (v6053_m)Warning
- If trading financial liabilities, carrying amount is more than zero, the sum of three columns must be more than zero (v5377_m)Warning
- The sum of three columns cannot be more than other financial liabilities, carrying amount (v5097_m)Warning
- The sum of three columns cannot be more than debt securities issued, carrying amount (v5096_m)Warning
- Deposits: level 3 plus level 1 plus level 2 cannot be more than carrying amount (v5095_m)Warning
- Short positions: level 2 plus level 3 plus level 1 cannot be more than carrying amount (v5094_m)Warning
- Derivatives: level 3 plus level 1 plus level 2 cannot be more than carrying amount (v5093_m)Warning
- The sum of three columns cannot be more than trading financial liabilities, carrying amount (v5092_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.