The rule in plain words
For investments in subsidiaries: joint ventures and associates, carrying amount must equal joint ventures and associates, domestic activities plus joint ventures and associates, non-domestic activities.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_01.01: Investments in subsidiaries, joint ventures and associates = F_20.01: Investments in subsidiaries, joint ventures and associates, Domestic activities + F_20.01: Investments in subsidiaries, joint ventures and associates, 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- 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 01.01 and F 20.01 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
Balance sheet statement: assets (F 01.01)
Row
- 0260Investments in subsidiaries, joint ventures and associates
Column
- 0010Carrying amount
Geographical breakdown of assets by location of the activities (F 20.01)
Row
- 0280Investments in subsidiaries, joint ventures and associates
Columns
- 0010Domestic activities
- 0020Non-domestic activities
A worked example
The first of its checks, with simple numbers.
Investments in subsidiaries, joint ventures and associates, carrying amount 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_01.01,r0260,c0010,} = {F_20.01,r0280,c0010,} + {F_20.01,r0280,c0020,}Other rules on F 01.01
- Equity instruments, carrying amount must equal the sum of its two parts (v903535_h)Warning
- Carrying amount must equal domestic activities plus non-domestic activities (v903537_h)Warning
- Other assets: carrying amount must equal domestic activities plus non-domestic activities (v903534_h)Warning
- Tax assets: carrying amount must equal domestic activities plus non-domestic activities (v903533_h)Warning
- Non-current assets and disposal groups classified as held for sale, carrying amount must equal the sum of its two parts (v903532_h)Warning
- Intangible assets must equal goodwill plus other intangible assets (v903591_h)Warning
- Cash, cash balances at central banks and other demand deposits must equal the sum of its three parts (v89798_h)Warning
- Other non-trading non-derivative financial assets must equal the sum of its three parts (v23907_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.