The rule in plain words
For cash balances at central banks and other demand deposits: non-performing must equal non-performing gross carrying amount (all sheets added up).
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_18.00.A: Cash balances at central banks and other demand deposits, Non-performing = F_20.04: Cash balances at central banks and other demand deposits, Of which: non-performing (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 (I) (F 18.00.a)
Row
- 0005Cash balances at central banks and other demand deposits
Column
- 0060Non-performing
Geographical breakdown of assets by residence of the counterparty (F 20.04)
Row
- 0075Cash balances at central banks and other demand deposits
Column
- 0025Of which: non-performing
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_18.00.a,r0005,c0060,} = sum({F_20.04,r0075,c0025,})Other rules on F 18.00.a
- A calculation check across information on performing and non-performing exposures, and geographical breakdown of assets (F 20.04, v10680_m)Warning
- Cash balances at central banks and other demand deposits in F 18.00.a must equal cash balances at central banks and other demand deposits in F 20.04 (all sheets added up) (v10681_m)Warning
- Non-performing cannot be less than the sum of three columns (v10611_m)Warning
- Performing must equal the sum of its three parts (row 0005, v10610_m)Warning
- Non-financial corporations must equal the sum of its two parts (v10207_h)Warning
- Purchased or originated credit-impaired financial assets cannot be more than non-performing (v09598_m)Warning
- Loans and advances: an upper-limit check across information on performing and non-performing exposures (F 18.00.d, F 18.00.c, F 18.00.b, row 0193, v11909_m)Warning
- Loans and advances: an upper-limit check across information on performing and non-performing exposures (F 18.00.d, F 18.00.c, F 18.00.b, row 0194, v11910_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.