The rule in plain words
For gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss: net, current period must equal net, domestic activities plus net, non-domestic activities.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_02.00: Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net = F_20.03: Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net, Domestic activities + F_20.03: Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net, Non-domestic activities
What to do if your filing fails it
- 01Open the templates 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- 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 02.00 and F 20.03 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
Statement of profit or loss (F 02.00)
Row
- 0290Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
Column
- 0010Current period
Geographical breakdown of main income statement items by location of the activities (F 20.03)
Row
- 0090Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
Columns
- 0010Domestic activities
- 0020Non-domestic activities
A worked example
The first of its checks, with simple numbers.
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net, current 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_02.00,r0290,c0010,} = {F_20.03,r0090,c0010,} + {F_20.03,r0090,c0020,}Other rules on F 02.00
- Gains or losses on trading financial assets and liabilities, net, current period must equal the sum of its two parts (v903507_h)Warning
- Gains or losses on financial assets & liabilities not measured at fair value through profit or loss, net, current period must equal the sum of its two parts (v903506_h)Warning
- Gains or losses on financial assets and liabilities held for trading, net, current period must equal the sum of its two parts (v903505_h)Warning
- Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss, net, current period must equal the sum of its two parts (v903504_h)Warning
- Gains or losses on derecognition of non financial assets other than held for sale, net, current period must equal the sum of its two parts (v903503_h)Warning
- (impairment or reversal of impairment on non-financial assets), current period must equal the sum of its two parts (v903502_h)Warning
- Other operating income, current period must equal the sum of its two parts (v903501_h)Warning
- Other operating expenses, current period must equal the sum of its two parts (v903500_h)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.