The rule in plain words
Financial assets at amortised cost must equal debt securities plus loans and advances.
All the values are in the accounting scope of consolidation [carrying amount] column (0010) of F 17.01.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Financial assets at amortised cost = 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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 17.01 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
Reconciliation between IFRS and CRR scope of consolidation: assets (F 17.01)
Rows
- 0181Financial assets at amortised cost
- 0182Debt securities
- 0183Loans and advances
Column
- 0010Accounting scope of consolidation [carrying amount]
A worked example
The first of its checks, with simple numbers.
Financial assets at amortised cost 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_17.01,r0181,c0010,} = {F_17.01,r0182,c0010,} + {F_17.01,r0183,c0010,}Other rules on F 17.01
- Non-trading financial assets mandatorily at fair value through profit or loss must equal the sum of its three parts (v5145_m)Warning
- Non-trading non-derivative financial assets measured at a cost-based method must equal the sum of its three parts (v5147_m)Warning
- Haircuts for trading assets valued at fair value cannot be more than zero (v5694_s)Warning
- Tax assets must equal deferred tax assets plus current tax assets (v1976_h)Warning
- Intangible assets must equal goodwill plus other intangible assets (v1975_h)Warning
- Other non-trading non-derivative financial assets must equal the sum of its three parts (v1768_m)Warning
- Non-trading non-derivative financial assets measured at fair value to equity must equal the sum of its three parts (v1767_m)Warning
- Non-trading non-derivative financial assets measured at fair value through profit or loss must equal the sum of its three parts (v1766_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.