The rule in plain words
Non-trading non-derivative financial assets measured at a cost-based method in F 15.00.a cannot be more than non-trading non-derivative financial assets measured at a cost-based method 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: Non-trading non-derivative financial assets measured at a cost-based method, Carrying amount <= F_01.01: Non-trading non-derivative financial assets measured at a cost-based method
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
- 0231Non-trading non-derivative financial assets measured at a cost-based method
Column
- 0010Carrying amount
Row
- 0181Non-trading non-derivative financial assets measured at a cost-based method
Column
- 0010Carrying amount
A worked example
The first of its checks, with simple numbers.
Non-trading non-derivative financial assets measured at a cost-based method 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,r0181,c0010,} <= {F_01.01,r0231,c0010,}Other rules on F 01.01
- Non-trading non-derivative financial assets measured at fair value to equity in F 15.00.a cannot be more than non-trading non-derivative financial assets measured at fair value to equity in F 01.01 (v4972_m)Warning
- Other non-trading non-derivative financial assets in F 15.00.a cannot be more than other non-trading non-derivative financial assets in F 01.01 (v4974_m)Warning
- An upper-limit check across derecognition and financial liabilities associated with transferred financial assets, and balance sheet statement: assets (F 15.00.a, v4971_m)Warning
- The sum of two columns cannot be more than financial assets held for trading, carrying amount in F 01.01 (v4970_m)Warning
- Trading financial assets in F 15.00.a cannot be more than trading financial assets in F 01.01 (v4969_m)Warning
- If derivatives, hedge accounting, carrying amount is more than zero, the sum of three columns must be more than zero (v4965_m)Warning
- If financial assets at fair value through other comprehensive income, carrying amount is more than zero, the sum of three columns must be more than zero (v4964_m)Warning
- If financial assets designated at fair value through profit or loss, carrying amount is more than zero, the sum of three columns must be more than zero (v4963_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.