The rule in plain words
For households: performing exposures - accumulated impairment and provisions must equal these three added up:
- Instruments without significant increase in credit risk since initial recognition (Stage 1)
- Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
- Purchased or originated credit-impaired financial assets
It applies only when accounting framework in F 00.01 is Ifrs.
All the values are in the credit for consumption row (0170) of F 18.00.b.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Of which: Credit for consumption, Performing exposures - Accumulated impairment and provisions = Of which: Credit for consumption, Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) + Of which: Credit for consumption, Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) + Of which: Credit for consumption, Of which: purchased or originated credit-impaired financial assets
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- 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.
- 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 05It applies only when accounting framework in F 00.01 is Ifrs.
- 06It runs only when your filing indicators mark F 18.00 and F 00.01 as reported.
- 07This 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
- 0170Of which: Credit for consumption
Columns
- 0140Performing exposures - Accumulated impairment and provisions
- 0141Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1)
- 0142Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
- 0143Of which: purchased or originated credit-impaired financial assets
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
if ({F_00.01,r0010,c0010,} = {{[eba_qAS:qx2004]}}) then (({F_18.00.b,r0170,c0140,} = {F_18.00.b,r0170,c0141,} + {F_18.00.b,r0170,c0142,} + {F_18.00.b,r0170,c0143,})) else TrueOther rules on F 18.00.b
- Households: performing exposures, accumulated impairment and provisions must equal the sum of its three parts (row 0160, v12032_m)Warning
- Performing exposures, accumulated impairment and provisions must equal the sum of its three parts (row 0180, v12034_m)Warning
- Loans and advances: performing exposures, accumulated impairment and provisions must equal the sum of its three parts (row 0150, v12031_m)Warning
- Debt instruments at fair value through other comprehensive income or through equity subject to impairment: performing exposures, accumulated impairment and provisions must equal the sum of its three parts (row 0181, v12035_m)Warning
- Non-financial corporations: performing exposures, accumulated impairment and provisions must equal the sum of its three parts (row 0140, v12030_m)Warning
- Debt securities: performing exposures, accumulated impairment and provisions must equal the sum of its three parts (row 0182, v12036_m)Warning
- Non-financial corporations: performing exposures, accumulated impairment and provisions must equal the sum of its three parts (row 0130, v12029_m)Warning
- Debt securities: performing exposures, accumulated impairment and provisions must equal the sum of its three parts (row 0183, v12037_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.