The rule in plain words
Financial assets at amortised cost must equal debt securities plus loans and advances.
EBA checks it for six columns: carrying amount, securitizations, repurchase agreements, principal amount outstanding of the original assets, carrying amount of assets still recognised [continuing involvement] and amounts derecognised for capital purposes. That makes six checks. A failure names the one that failed.
How the Line4 Check report words itShowHide
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: securitizations: Financial assets at amortised cost = 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- 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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
Rows
- 0131Financial assets at amortised cost
- 0132Debt securities
- 0133Loans and advances
Columns
- 0010Carrying amount
- 0020Of which: securitizations
- 0030Of which: repurchase agreements
- 0070Principal amount outstanding of the original assets
- 0080Carrying amount of assets still recognised [continuing involvement]
- 0110Amounts derecognised for capital purposes
A worked example
The first of its checks, with simple numbers.
Financial assets at amortised cost 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.
{F_15.00.a,r0131,c0020,} = {F_15.00.a,r0132,c0020,} + {F_15.00.a,r0133,c0020,}The next five:
{F_15.00.a,r0131,c0080,} = {F_15.00.a,r0132,c0080,} + {F_15.00.a,r0133,c0080,}{F_15.00.a,r0131,c0030,} = {F_15.00.a,r0132,c0030,} + {F_15.00.a,r0133,c0030,}{F_15.00.a,r0131,c0070,} = {F_15.00.a,r0132,c0070,} + {F_15.00.a,r0133,c0070,}{F_15.00.a,r0131,c0010,} = {F_15.00.a,r0132,c0010,} + {F_15.00.a,r0133,c0010,}{F_15.00.a,r0131,c0110,} = {F_15.00.a,r0132,c0110,} + {F_15.00.a,r0133,c0110,}Other rules on F 15.00.a
- Financial assets at fair value through other comprehensive income must equal the sum of its three parts (v23889_h)Warning
- Transferred assets: financial assets held for trading must equal the sum of its three parts (v23890_h)Warning
- Transferred assets: non-trading financial assets mandatorily at fair value through profit or loss must equal the sum of its three parts (v23891_h)Warning
- Financial assets designated at fair value through profit or loss must equal the sum of its three parts (row 0050, v23892_h)Warning
- Non-trading non-derivative financial assets measured at fair value through profit or loss must equal the sum of its three parts (row 0121, v23893_h)Warning
- Non-trading non-derivative financial assets measured at fair value to equity must equal the sum of its three parts (row 0125, v23894_h)Warning
- Trading financial assets must equal the sum of its three parts (row 0041, v23895_h)Warning
- Non-trading non-derivative financial assets measured at a cost-based method must equal the sum of its three parts (v23896_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.