The rule in plain words
Non-trading non-derivative financial liabilities measured at a cost-based method must equal these three added up:
- Deposits
- Debt securities issued
- Other financial liabilities
All the values are in the carrying amount column (0010) of F 01.02.DP.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Non-trading non-derivative financial liabilities measured at a cost-based method = Deposits + Debt securities issued + Other financial liabilities
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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 01.02.dp 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
Data points balance sheet statement: liabilities (F 01.02.DP)
Rows
- 0141Non-trading non-derivative financial liabilities measured at a cost-based method
- 0142Deposits
- 0143Debt securities issued
- 0144Other financial liabilities
Column
- 0010Carrying amount
A worked example
The first of its checks, with simple numbers.
Non-trading non-derivative financial liabilities measured at a cost-based method 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.dp,r0141,c0010,} = {F_01.02.dp,r0142,c0010,} + {F_01.02.dp,r0143,c0010,} + {F_01.02.dp,r0144,c0010,}Other rules on F 01.02.DP
- Financial liabilities measured at amortised cost must equal the sum of its three parts (v903120_h)Warning
- Financial liabilities designated at fair value through profit or loss must equal the sum of its three parts (v903119_h)Warning
- Tax liabilities must equal deferred tax liabilities plus current tax liabilities (v903113_h)Warning
- Total liabilities, carrying amount must equal the sum of its two parts (v903491_h)Warning
- Liabilities included in disposal groups classified as held for sale, carrying amount must equal the sum of its two parts (v903492_h)Warning
- Other liabilities, carrying amount must equal the sum of its two parts (v903493_h)Warning
- Tax liabilities, carrying amount must equal the sum of its two parts (v903494_h)Warning
- Share capital repayable on demand, carrying amount must equal the sum of its two parts (v903495_h)Warning
Every FINREP data points rule, by template
Checks like this one, run at the point of submission, are the first step to real-time supervision.