The rule in plain words
Inflows of collateral during the period must equal inflow due to new collateral obtained by taking possession plus inflow due to positive changes in value.
All the values are in the carrying amount column (0040) of F 25.01.a.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Carrying amount: Inflows of collateral during the period = Inflow due to new collateral obtained by taking possession + Inflow due to positive changes in value
What to do if your filing fails it
- 01Open the template 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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 25.01 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
Rows
- 0020Inflows of collateral during the period
- 0030Inflow due to new collateral obtained by taking possession
- 0040Inflow due to positive changes in value
Column
- 0040Carrying amount
A worked example
The first of its checks, with simple numbers.
Inflows of collateral during the period 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_25.01.a,r0020,c0040,} = {F_25.01.a,r0030,c0040,} + {F_25.01.a,r0040,c0040,}Other rules on F 25.01.a
- Carrying amount, collateral obtained by taking possession other than collateral classified as property Plant and equipment (PP&E) must equal the sum of its three parts (v8072_m)Warning
- Outflows of collateral during the period must equal the sum of its three parts (v8074_m)Warning
- Carrying amount: collateral obtained by taking possession other than collateral classified as property Plant and equipment (PP&E) must equal <= 2 years (v8071_m)Warning
- Closing balance must equal the sum of its three parts (v8075_m)Warning
- The absolute value of outflow for which cash was collected must equal cash collected net of costs minus profits/ losses from sale of collateral obtained by taking possession (v8070_m)Warning
- None of the ten values it checks in collateral obtained can be negative (v10008_s)Warning
- None of the four values it checks in collateral obtained can be negative (v10009_s)Warning
- None of the eight values it checks in collateral obtained can be negative (v10010_s)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.