The rule in plain words

Total must equal these ten added up:

Financial assets held for trading
Trading financial assets
Non-trading financial assets mandatorily at fair value through profit or loss
Financial assets designated at fair value through profit or loss
Financial assets at fair value through other comprehensive income
Non-trading non-derivative financial assets measured at fair value through profit or loss
Non-trading non-derivative financial assets measured at fair value to equity
Financial assets at amortised cost
Non-trading non-derivative financial assets measured at a cost-based method
Other non-trading non-derivative financial assets

EBA checks it for four columns: carrying amount, securitizations, repurchase agreements and amounts derecognised for capital purposes. That makes four checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Of which: repurchase agreements: Total = Financial assets held for trading + Trading financial assets + Non-trading financial assets mandatorily at fair value through profit or loss + Financial assets designated at fair value through profit or loss + Financial assets at fair value through other comprehensive income + Non-trading non-derivative financial assets measured at fair value through profit or loss + Non-trading non-derivative financial assets measured at fair value to equity + Financial assets at amortised cost + Non-trading non-derivative financial assets measured at a cost-based method + Other non-trading non-derivative financial assets

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03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 15.00 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

Derecognition and financial liabilities associated with transferred financial assets: equity instruments, debt securities, loans and advances (F 15.00.a)

Rows

0010Financial assets held for trading
0041Trading financial assets
0045Non-trading financial assets mandatorily at fair value through profit or loss
0050Financial assets designated at fair value through profit or loss
0091Financial assets at fair value through other comprehensive income
0121Non-trading non-derivative financial assets measured at fair value through profit or loss
0125Non-trading non-derivative financial assets measured at fair value to equity
0131Financial assets at amortised cost
0181Non-trading non-derivative financial assets measured at a cost-based method
0184Other non-trading non-derivative financial assets
0190Total

Columns

0010Carrying amount
0020Of which: securitizations
0030Of which: repurchase agreements
0110Amounts derecognised for capital purposes

Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_15.00.a,r0190,c0030,} = {F_15.00.a,r0010,c0030,} + {F_15.00.a,r0041,c0030,} + {F_15.00.a,r0045,c0030,} + {F_15.00.a,r0050,c0030,} + {F_15.00.a,r0091,c0030,} + {F_15.00.a,r0121,c0030,} + {F_15.00.a,r0125,c0030,} + {F_15.00.a,r0131,c0030,} + {F_15.00.a,r0181,c0030,} + {F_15.00.a,r0184,c0030,}

The next three:

{F_15.00.a,r0190,c0020,} = {F_15.00.a,r0010,c0020,} + {F_15.00.a,r0041,c0020,} + {F_15.00.a,r0045,c0020,} + {F_15.00.a,r0050,c0020,} + {F_15.00.a,r0091,c0020,} + {F_15.00.a,r0121,c0020,} + {F_15.00.a,r0125,c0020,} + {F_15.00.a,r0131,c0020,} + {F_15.00.a,r0181,c0020,} + {F_15.00.a,r0184,c0020,}

{F_15.00.a,r0190,c0110,} = {F_15.00.a,r0010,c0110,} + {F_15.00.a,r0041,c0110,} + {F_15.00.a,r0045,c0110,} + {F_15.00.a,r0050,c0110,} + {F_15.00.a,r0091,c0110,} + {F_15.00.a,r0121,c0110,} + {F_15.00.a,r0125,c0110,} + {F_15.00.a,r0131,c0110,} + {F_15.00.a,r0181,c0110,} + {F_15.00.a,r0184,c0110,}

{F_15.00.a,r0190,c0010,} = {F_15.00.a,r0010,c0010,} + {F_15.00.a,r0041,c0010,} + {F_15.00.a,r0045,c0010,} + {F_15.00.a,r0050,c0010,} + {F_15.00.a,r0091,c0010,} + {F_15.00.a,r0121,c0010,} + {F_15.00.a,r0125,c0010,} + {F_15.00.a,r0131,c0010,} + {F_15.00.a,r0181,c0010,} + {F_15.00.a,r0184,c0010,}

Every FINREP 9 rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.

Total must equal the sum of its ten parts (F 15.00.a, EBA rule v1204_m)

The rule in plain words

What to do if your filing fails it

The cells it reads

Other rules on F 15.00.a