The rule in plain words
Non-trading financial assets mandatorily at fair value through profit or loss must equal equity instruments plus debt securities.
All the values are in the level 1 column (0060) of F 14.00.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Level 1: Non-trading financial assets mandatorily at fair value through profit or loss = Equity instruments + Debt securities
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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 14.00 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
Fair value hierarchy: financial instruments at fair value (F 14.00)
Rows
- 0056Non-trading financial assets mandatorily at fair value through profit or loss
- 0057Equity instruments
- 0058Debt securities
Column
- 0060Level 1
A worked example
The first of its checks, with simple numbers.
Non-trading financial assets mandatorily at fair value through profit or loss 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. Cells are written as {template, row, column, sheet}.
{F_14.00,r0056,c0060,} = {F_14.00,r0057,c0060,} + {F_14.00,r0058,c0060,}Other rules on F 14.00
- Trading financial assets must equal the sum of its four parts (row 0051, v5063_m)Blocking
- Fair value hierarchy: non-trading financial assets mandatorily at fair value through profit or loss must equal the sum of its three parts (v5065_m)Blocking
- Trading financial assets must equal the sum of its three parts (v5062_m)Blocking
- Fair value hierarchy: financial assets at fair value through other comprehensive income must equal the sum of its three parts (v5066_m)Blocking
- Non-trading non-derivative financial assets measured at fair value through profit or loss must equal the sum of its two parts (v5067_m)Blocking
- Non-trading non-derivative financial assets measured at fair value through profit or loss must equal the sum of its three parts (row 0121, v5068_m)Blocking
- Non-trading non-derivative financial assets measured at fair value to equity must equal the sum of its two parts (v5069_m)Blocking
- Accumulated change in fair value before taxes: non-trading non-derivative financial assets measured at fair value to equity must equal the sum of its three parts (v5070_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.