The rule in plain words
If other comprehensive income is reported, either accumulated other comprehensive income (under total equity) must be reported, or accumulated other comprehensive income (under minority interests [Non-controlling interests]) must be reported.
All the values are in the current period column (0010).
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.
If F_03.00: Other comprehensive income is reported, then (F_01.03: Accumulated other comprehensive income is reported or F_01.03: Accumulated Other Comprehensive Income is reported)
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02The check applies only when its first part holds in your file. When it does, the second part must hold too: fix the second part, or correct the first.
- 03It runs only when your filing indicators mark F 01.03 and F 03.00 as reported.
- 04This 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: equity (F 01.03)
Rows
- 0090Accumulated other comprehensive income
- 0280Accumulated Other Comprehensive Income
Column
- 0010Carrying amount
Statement of comprehensive income (F 03.00)
Row
- 0020Other comprehensive income
Column
- 0010Current period
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
if (not(empty({F_03.00,r0020,c0010,}))) then (not(empty({F_01.03,r0090,c0010,})) or not(empty({F_01.03,r0280,c0010,}))) else TrueOther rules on F 01.03
- Items that may be reclassified to profit and loss must equal the sum of its seven parts (v5023_m)Warning
- Items that will not be reclassified to profit and loss must equal the sum of its eight parts (v5022_m)Warning
- Carrying amount cannot be negative (v3899_s)Warning
- Carrying amount cannot be more than zero (v2060_s)Warning
- An upper-limit check across breakdown of interests in unconsolidated structured entities and balance sheet statement: equity (F 30.02, v1010_m)Warning
- Profit or loss attributable to owners of the parent must equal attributable to owners of the parent (v0786_m)Warning
- Total equity must equal the sum of its 14 parts (v0780_m)Warning
- Accumulated other comprehensive income must equal the sum of its two parts (v0779_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.