The rule in plain words
For carrying amount: other than property Plant and equipment cannot be more than non-current assets and disposal groups classified as held for sale.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_13.03.1.B: Other than Property Plant and Equipment, Carrying amount <= F_01.01: Non-current assets and disposal groups classified as held for sale
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
- 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 13.03.1 and F 01.01 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
Balance sheet statement: assets (F 01.01)
Row
- 0370Non-current assets and disposal groups classified as held for sale
Column
- 0010Carrying amount
Collateral obtained by taking possession accumulated (II) (F 13.03.1.b)
Row
- 0020Other than Property Plant and Equipment
Column
- 0050Carrying amount
A worked example
The first of its checks, with simple numbers.
Non-current assets and disposal groups classified as held for sale, carrying amount must then be at least 1,200.
A file that reports 1,200 passes. One that reports 1,100 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_13.03.1.b,r0020,c0050,} <= {F_01.01,r0370,c0010,}Other rules on F 01.01
- Property: plant and equipment, carrying amount cannot be more than plant and equipment, carrying amount (F 13.03.1.a, v7799_m)Warning
- Carrying amount: other than property Plant and equipment cannot be more than non-current assets and disposal groups classified as held for sale (F 13.02.1.b, v7797_m)Warning
- Property: plant and equipment, carrying amount cannot be more than plant and equipment, carrying amount (F 13.02.1.a, v7790_m)Warning
- A balancing check across information on performing and non-performing exposures, and balance sheet statement: assets (F 18.00.a, F 18.00.b, v7819_m)Warning
- Equity instruments in F 20.04 (all sheets added up) must equal the sum of nine rows (v6063_m)Warning
- Haircuts for trading assets at fair value cannot be more than zero (v5653_s)Warning
- If non-trading non-derivative financial assets measured at fair value through profit or loss, carrying amount is more than zero, the sum of three columns must be more than zero (v5375_m)Warning
- The sum of three rows must equal derivatives in F 20.04 (all sheets added up) (v5353_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.