The rule in plain words
Cash balances at central banks and other demand deposits, gross carrying amount or nominal amount plus cash balances at central banks and other demand deposits, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal cash balances at central banks, carrying amount plus other demand deposits, carrying amount.
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.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_18.00.A: Cash balances at central banks and other demand deposits, Gross carrying amount/Nominal amount + F_18.00.B: Cash balances at central banks and other demand deposits, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = F_01.01: Cash balances at central banks + F_01.01: Other demand deposits
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 18.00, F 18.00 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)
Rows
- 0030Cash balances at central banks
- 0040Other demand deposits
Column
- 0010Carrying amount
Information on performing and non-performing exposures (I) (F 18.00.a)
Row
- 0005Cash balances at central banks and other demand deposits
Column
- 0010Gross carrying amount/Nominal amount
Information on performing and non-performing exposures (II) (F 18.00.b)
Row
- 0005Cash balances at central banks and other demand deposits
Column
- 0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_18.00.a,r0005,c0010,} + {F_18.00.b,r0005,c0130,} = {F_01.01,r0030,c0010,} + {F_01.01,r0040,c0010,}Other rules on F 01.01
- Carrying amount: other than property Plant and equipment cannot be more than non-current assets and disposal groups classified as held for sale (F 13.03.1.b, v7800_m)Warning
- 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
- 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.