The rule in plain words
Non-trading financial assets mandatorily at fair value through profit or loss must equal debt securities plus loans and advances.
All the values are in the amounts derecognised for capital purposes column (0110) of F 15.00.a.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Amounts derecognised for capital purposes: Non-trading financial assets mandatorily at fair value through profit or loss = 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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 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
- 0045Non-trading financial assets mandatorily at fair value through profit or loss
- 0047Debt securities
- 0048Loans and advances
Column
- 0110Amounts derecognised for capital purposes
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_15.00.a,r0045,c0110,} = {F_15.00.a,r0047,c0110,} + {F_15.00.a,r0048,c0110,}Other rules on F 15.00.a
- Transferred financial assets recognized to the extent of the institutions continuing involvement: non-trading financial assets mandatorily at fair value through profit or loss must equal the sum of its three parts (v5121_m)Warning
- None of the 120 values it checks in derecognition and financial liabilities associated with transferred financial assets can be negative (v3947_s)Warning
- Total, principal amount outstanding of transferred financial assets entirely derecognised for which the institution retains servicing rights cannot be negative (v3946_s)Warning
- Amounts derecognised for capital purposes cannot be negative (v3945_s)Warning
- None of the 40 values it checks in derecognition and financial liabilities associated with transferred financial assets can be negative (v3944_s)Warning
- Total must equal the sum of its five parts (v1206_m)Warning
- Total must equal the sum of its ten parts (v1204_m)Warning
- Other non-trading non-derivative financial assets must equal the sum of its three parts (v1203_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.