The rule in plain words
For trading financial assets: debt securities in F 15.00.a cannot be more than debt securities in F 01.01.
All the values are in the carrying amount column (0010).
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_15.00.A: Debt securities, Carrying amount <= F_01.01: Debt securities
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
- 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 04It runs only when your filing indicators mark F 15.00 and F 01.01 as reported.
- 05This 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
- 0094Debt securities
Column
- 0010Carrying amount
Row
- 0043Debt securities
Column
- 0010Carrying amount
A worked example
The first of its checks, with simple numbers.
Debt securities in F 01.01 must then be at least 1,200.
A file that reports 1,200 passes. One that reports 1,100 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_15.00.a,r0043,c0010,} <= {F_01.01,r0094,c0010,}Other rules on F 01.01
- Trading financial assets: equity instruments in F 15.00.a cannot be more than equity instruments in F 01.01 (v1714_m)Warning
- Trading financial assets: loans and advances in F 15.00.a cannot be more than loans and advances in F 01.01 (v1716_m)Warning
- Non-trading non-derivative financial assets measured at fair value through profit or loss: equity instruments in F 15.00.a cannot be more than equity instruments in F 01.01 (v1717_m)Warning
- Non-trading non-derivative financial assets measured at fair value through profit or loss: debt securities in F 15.00.a cannot be more than debt securities in F 01.01 (v1718_m)Warning
- Non-trading non-derivative financial assets measured at fair value through profit or loss: loans and advances in F 15.00.a cannot be more than loans and advances in F 01.01 (v1719_m)Warning
- Non-trading non-derivative financial assets measured at fair value to equity: equity instruments in F 15.00.a cannot be more than equity instruments in F 01.01 (v1720_m)Warning
- Non-trading non-derivative financial assets measured at fair value to equity: debt securities in F 15.00.a cannot be more than debt securities in F 01.01 (v1721_m)Warning
- Non-trading non-derivative financial assets measured at fair value to equity: loans and advances in F 15.00.a cannot be more than loans and advances in F 01.01 (v1722_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.