The rule in plain words
Financial assets at amortised cost must equal these three added up:
- 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.
The template it checks
Reconciliation between IFRS and CRR scope of consolidation: assets (F 17.01)
Rows
- 0181Financial assets at amortised cost
- 0182Debt securities
- 0183Loans and advances
- 0380Equity instruments
Column
- 0010Accounting scope of consolidation [carrying amount]
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EBA's formula. Cells are written as {template, row, column, sheet}.
{F_17.01,r0181,c0010,} = {F_17.01,r0380,c0010,} + {F_17.01,r0182,c0010,} + {F_17.01,r0183,c0010,}Other rules on F 17.01
- Financial assets designated at fair value through profit or loss must equal the sum of its three parts (v23912_h)Warning
- Other non-trading non-derivative financial assets must equal the sum of its three parts (v23914_h)Warning
- Non-trading financial assets mandatorily at fair value through profit or loss must equal the sum of its three parts (v23911_h)Warning
- Non-trading non-derivative financial assets measured at fair value to equity must equal the sum of its three parts (v23910_h)Warning
- Non-trading non-derivative financial assets measured at fair value through profit or loss must equal the sum of its three parts (v23909_h)Warning
- Financial assets at fair value through other comprehensive income must equal the sum of its three parts (v23908_h)Warning
- Trading financial assets must equal the sum of its four parts (v23870_h)Warning
- Financial assets held for trading must equal the sum of its four parts (v23869_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.