The rule in plain words
Debt instruments at fair value through other comprehensive income or through equity subject to impairment must equal debt securities plus loans and advances.
EBA checks it for two columns: collateral received on exposures with forbearance measures and collateral received on non-performing exposures with forbearance measures. That makes two checks. A failure names the one that failed.
How the Line4 Check report words itShowHide
The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.
Of which: Collateral received on non-performing exposures with forbearance measures: DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT = Debt securities + Loans and advances
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- 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 19.00 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
Information on forborne exposures (V) (F 19.00.e)
Rows
- 0181Debt securities
- 0191Loans and advances
- 0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
Columns
- 0170Collateral received on exposures with forbearance measures
- 0175Of which: Collateral received on non-performing exposures with forbearance measures
A worked example
The first of its checks, with simple numbers.
Debt instruments at fair value through other comprehensive income or through equity subject to impairment 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.
{F_19.00.e,r0201,c0175,} = {F_19.00.e,r0181,c0175,} + {F_19.00.e,r0191,c0175,}The next one:
{F_19.00.e,r0201,c0170,} = {F_19.00.e,r0181,c0170,} + {F_19.00.e,r0191,c0170,}Other rules on F 19.00.e
- Debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment must equal the sum of its two parts (v23854_h)Warning
- Collateral received and financial guarantees received: the absolute value of non-financial corporations cannot be less than the absolute value of small and medium-sized Enterprises (row 0226, v23572_h)Warning
- Collateral received on exposures with forbearance measures: the absolute value of non-financial corporations cannot be less than the absolute value of small and medium-sized Enterprises (v23571_h)Warning
- None of the 114 values it checks in information on forborne exposures (V) can be negative (v8300_s)Warning
- Collateral received and financial guarantees received: the absolute value of non-financial corporations cannot be less than the absolute value of small and medium-sized Enterprises (row 0120, v8296_h)Blocking
- Collateral received on loans and advances, exposures with forbearance measures must equal the sum of its three parts (v8006_m)Warning
- Debt instruments other than held for trading or trading must equal the sum of its three parts (v7902_m)Warning
- Debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment: loans and advances must equal the sum of its six parts (v7901_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.