The rule in plain words
For cash balances at central banks and other demand deposits: accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal accumulated impairment (all sheets added up).
The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_18.00.B: Cash balances at central banks and other demand deposits, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = F_20.04: Cash balances at central banks and other demand deposits, Accumulated impairment (all sheets added up)
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
- 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 18.00 and F 20.04 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
Information on performing and non-performing exposures (II) (F 18.00.b)
Row
- 0005Cash balances at central banks and other demand deposits
Column
- 0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Geographical breakdown of assets by residence of the counterparty (F 20.04)
Row
- 0075Cash balances at central banks and other demand deposits
Column
- 0031Accumulated impairment
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_18.00.b,r0005,c0130,} = sum({F_20.04,r0075,c0031,})Other rules on F 18.00.b
- Non-performing exposures, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions cannot be less than the sum of three columns (v10723_m)Warning
- Non-performing exposures, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions cannot be more than the sum of three columns (v10613_m)Warning
- Debt instruments at cost or at amortised cost: performing exposures, accumulated impairment and provisions must equal the sum of its three parts (row 0005, v10612_m)Warning
- Non-financial corporations, past due > 30 days <= 90 days must equal the sum of its two parts (v09623_m)Warning
- Debt instruments at cost or at amortised cost: performing exposures, accumulated impairment and provisions must equal the sum of its three parts (row 0010, v12017_m)Warning
- Debt securities: performing exposures, accumulated impairment and provisions must equal the sum of its three parts (row 0020, v12018_m)Warning
- Debt securities: performing exposures, accumulated impairment and provisions must equal the sum of its three parts (row 0030, v12019_m)Warning
- Debt securities: performing exposures, accumulated impairment and provisions must equal the sum of its three parts (row 0040, v12020_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.