The rule in plain words
For loans and advances: closing balance must equal purchased or originated credit-impaired financial assets in F 04.03.1 plus purchased or originated credit-impaired financial assets in F 04.04.1.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_12.01.A: Loans and advances, Closing balance = F_04.03.1: Loans and advances, Purchased or originated credit-impaired financial assets + F_04.04.1: Loans and advances, Purchased or originated credit-impaired financial assets
What to do if your filing fails it
- 01Open the templates 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- 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 12.01 and F 04.03.1 or F 04.04.1 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
Row
- 0110Loans and advances
Column
- 0071Purchased or originated credit-impaired financial assets
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost (F 04.04.1)
Row
- 0070Loans and advances
Column
- 0071Purchased or originated credit-impaired financial assets
Movements in allowances and provisions for credit losses (I) (F 12.01.a)
Row
- 0670Loans and advances
Column
- 0100Closing balance
A worked example
The first of its checks, with simple numbers.
Loans and advances, closing balance 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_12.01.a,r0670,c0100,} = {F_04.03.1,r0110,c0071,} + {F_04.04.1,r0070,c0071,}Other rules on F 04.03.1
- Allowances for purchased or originated credit-impaired financial assets: debt securities, closing balance must equal the sum of its two parts (v09610_m)Warning
- Allowances for purchased or originated credit-impaired financial assets, closing balance must equal the sum of its two parts (v09609_m)Warning
- Accumulated impairment: financial assets at fair value through other comprehensive income, purchased or originated credit-impaired financial assets must equal the sum of its two parts (v09613_m)Warning
- Gross carrying amount: financial assets at fair value through other comprehensive income, purchased or originated credit-impaired financial assets must equal the sum of its two parts (v09615_m)Warning
- Purchased or originated credit-impaired financial assets: debt securities: > 90 days plus > 30 days ≤ 90 days plus ≤ 30 days cannot be more than the sum of four cells (v09629_m)Warning
- Debt securities: central banks: ≤ 30 days plus > 90 days plus > 30 days ≤ 90 days cannot be more than the sum of four cells (v09630_m)Warning
- Debt securities: general governments: > 30 days ≤ 90 days plus > 90 days plus ≤ 30 days cannot be more than the sum of four cells (v09631_m)Warning
- Debt securities: credit institutions: ≤ 30 days plus > 30 days ≤ 90 days plus > 90 days cannot be more than the sum of four cells (v09632_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.