The rule in plain words
For credit institutions: add up these three:
- ≤ 30 days
- > 30 days ≤ 90 days
- > 90 days
The result cannot be more than these four added up:
- Purchased or originated credit-impaired financial assets in F 04.03.1, gross carrying amount
- Purchased or originated credit-impaired financial assets in F 04.03.1, accumulated impairment
- Purchased or originated credit-impaired financial assets in F 04.04.1, gross carrying amount
- Purchased or originated credit-impaired financial assets in F 04.04.1, accumulated impairment
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_07.01: Credit institutions, ≤ 30 days + F_07.01: Credit institutions, > 30 days ≤ 90 days + F_07.01: Credit institutions, > 90 days <= F_04.03.1: Credit institutions, Gross carrying amount, purchased or originated credit-impaired financial assets + F_04.03.1: Credit institutions, Accumulated impairment, purchased or originated credit-impaired financial assets + F_04.04.1: Credit institutions, Gross carrying amount, purchased or originated credit-impaired financial assets + F_04.04.1: Credit institutions, Accumulated impairment, 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.
- 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
- 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 04It runs only when your filing indicators mark F 07.01 and F 04.03.1 or F 04.04.1 as reported.
- 05This 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
- 0140Credit institutions
Columns
- 0041Purchased or originated credit-impaired financial assets
- 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
- 0100Credit institutions
Columns
- 0041Purchased or originated credit-impaired financial assets
- 0071Purchased or originated credit-impaired financial assets
Financial assets subject to impairment that are past due (F 07.01)
Row
- 0150Credit institutions
Columns
- 0100≤ 30 days
- 0110> 30 days ≤ 90 days
- 0120> 90 days
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
sum({F_07.01,r0150,c0100,},{F_07.01,r0150,c0110,},{F_07.01,r0150,c0120,}) <= {F_04.03.1,r0140,c0041,} + {F_04.03.1,r0140,c0071,} + {F_04.04.1,r0100,c0041,} + {F_04.04.1,r0100,c0071,}Other rules on F 04.03.1
- Loans and advances: general governments: ≤ 30 days plus > 90 days plus > 30 days ≤ 90 days cannot be more than the sum of four cells (v09637_m)Warning
- Loans and advances, purchased or originated credit-impaired financial assets: other financial corporations: > 30 days ≤ 90 days plus > 90 days plus ≤ 30 days cannot be more than the sum of four cells (v09639_m)Warning
- Loans and advances: central banks: > 30 days ≤ 90 days plus > 90 days plus ≤ 30 days cannot be more than the sum of four cells (v09636_m)Warning
- Loans and advances: non-financial corporations: > 90 days plus ≤ 30 days plus > 30 days ≤ 90 days cannot be more than the sum of four cells (v09640_m)Warning
- Loans and advances: > 90 days plus > 30 days ≤ 90 days plus ≤ 30 days cannot be more than the sum of four cells (v09635_m)Warning
- Purchased or originated credit-impaired financial assets: households: ≤ 30 days plus > 30 days ≤ 90 days plus > 90 days cannot be more than the sum of four cells (v09641_m)Warning
- Debt securities, purchased or originated credit-impaired financial assets: non-financial corporations: > 30 days ≤ 90 days plus ≤ 30 days plus > 90 days cannot be more than the sum of four cells (v09634_m)Warning
- Total, > 30 days ≤ 90 days plus total, ≤ 30 days plus total, > 90 days cannot be more than the sum of four cells (v09642_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.