The rule in plain words
Trading financial assets must equal these four added up:
- Derivatives
- Equity instruments
- Debt securities
- Loans and advances
All the values are in the accounting scope of consolidation [carrying amount] column (0010) of F 17.01.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Trading financial assets = Derivatives + Equity instruments + Debt securities + Loans and advances
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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 17.01 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
Reconciliation between IFRS and CRR scope of consolidation: assets (F 17.01)
Rows
- 0091Trading financial assets
- 0092Derivatives
- 0093Equity instruments
- 0094Debt securities
- 0095Loans and advances
Column
- 0010Accounting scope of consolidation [carrying amount]
A worked example
The first of its checks, with simple numbers.
Trading financial assets must then be 2,750.
A file that reports 2,750 passes. One that reports 2,850 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_17.01,r0091,c0010,} = {F_17.01,r0092,c0010,} + {F_17.01,r0093,c0010,} + {F_17.01,r0094,c0010,} + {F_17.01,r0095,c0010,}Other rules on F 17.01
- Non-trading non-derivative financial assets measured at fair value through profit or loss must equal the sum of its three parts (v1766_m)Warning
- Non-trading non-derivative financial assets measured at fair value to equity must equal the sum of its three parts (v1767_m)Warning
- Other non-trading non-derivative financial assets must equal the sum of its three parts (v1768_m)Warning
- Intangible assets must equal goodwill plus other intangible assets (v1975_h)Warning
- Tax assets must equal deferred tax assets plus current tax assets (v1976_h)Warning
- Total assets must equal the sum of its 21 parts (v1128_m)Warning
- Financial assets at fair value through other comprehensive income must equal the sum of its three parts (v1127_m)Warning
- Financial assets designated at fair value through profit or loss must equal the sum of its three parts (v1126_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.