The rule in plain words
Non-trading non-derivative financial assets measured at fair value through profit or loss must equal these three added up:
- Equity instruments
- Debt securities
- Loans and advances
All the values are in the carrying amount column (0010) of F 04.07.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Carrying amount: Non-trading non-derivative financial assets measured at fair value through profit or loss = 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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 04.07 as reported.
- 06This is a blocking check. A filing that fails it is normally rejected, so fix it before you submit.
The cells it reads
Rows
- 0010Equity instruments
- 0060Debt securities
- 0120Loans and advances
- 0190Non-trading non-derivative financial assets measured at fair value through profit or loss
Column
- 0010Carrying amount
A worked example
The first of its checks, with simple numbers.
Non-trading non-derivative financial assets measured at fair value through profit or loss must then be 2,450.
A file that reports 2,450 passes. One that reports 2,550 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_04.07,r0190,c0010,} = {F_04.07,r0010,c0010,} + {F_04.07,r0060,c0010,} + {F_04.07,r0120,c0010,}Other rules on F 04.07
- Loans and advances must equal the sum of its six parts (v5036_m)Blocking
- Non-trading non-derivative financial assets measured at fair value through profit or loss must equal the sum of its two parts (v5038_m)Blocking
- Debt securities must equal the sum of its five parts (v5035_m)Blocking
- Equity instruments cannot be less than the sum of three rows (v5127_m)Blocking
- Debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment: debt securities, gross carrying amount or nominal amount must equal a calculation over six cells (v5462_m)Warning
- Debt securities: central banks, gross carrying amount or nominal amount must equal a calculation over six cells (row 0212, v5463_m)Warning
- Debt securities: general governments, gross carrying amount or nominal amount must equal a calculation over six cells (row 0213, v5464_m)Warning
- Debt securities: credit institutions, gross carrying amount or nominal amount must equal a calculation over six cells (row 0214, v5465_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.