The rule in plain words
These four added up cannot be more than financial guarantees received, maximum amount of the guarantee that can be considered:
- Debt instruments other than held for trading or trading, financial guarantees received on performing exposures
- Off-balance sheet exposures, financial guarantees received on performing exposures
- Debt instruments other than held for trading or trading, financial guarantees received on non-performing exposures
- Off-balance sheet exposures, financial guarantees received on non-performing exposures
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_18.00.C: DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING, Financial guarantees received on performing exposures + F_18.00.C: OFF-BALANCE SHEET EXPOSURES, Financial guarantees received on performing exposures + F_18.00.C: DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING, Financial guarantees received on non-performing exposures + F_18.00.C: OFF-BALANCE SHEET EXPOSURES, Financial guarantees received on non-performing exposures <= F_09.02: Financial guarantees received, Maximum amount of the guarantee that can be considered
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 18.00 and F 09.02 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
Loan commitments, financial guarantees and other commitments received (F 09.02)
Row
- 0080Financial guarantees received
Column
- 0010Maximum amount of the guarantee that can be considered
Information on performing and non-performing exposures (III) (F 18.00.c)
Rows
- 0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
- 0550OFF-BALANCE SHEET EXPOSURES
Columns
- 0205Financial guarantees received on performing exposures
- 0210Financial guarantees received on non-performing exposures
A worked example
The first of its checks, with simple numbers.
Financial guarantees received, maximum amount of the guarantee that can be considered must then be at least 2,750.
A file that reports 2,750 passes. One that reports 2,650 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. Cells are written as {template, row, column, sheet}.
sum({F_18.00.c,r0330,c0205,},{F_18.00.c,r0550,c0205,},{F_18.00.c,r0330,c0210,},{F_18.00.c,r0550,c0210,}) <= {F_09.02,r0080,c0010,}Other rules on F 09.02
- The sum of three rows cannot be more than financial guarantees received, maximum amount of the guarantee that can be considered (v3130_m)Warning
- Nominal amount cannot be negative (v3928_s)Blocking
- Maximum amount of the guarantee that can be considered cannot be negative (v3929_s)Blocking
- Loans and advances, financial guarantees received cannot be more than financial guarantees received, maximum amount of the guarantee that can be considered (v1073_m)Blocking
- An upper-limit check across related parties and loan commitments (F 31.01, v1036_m)Warning
- Other commitments received must equal the sum of its six parts (v0841_m)Blocking
- Financial guarantees received must equal the sum of its six parts (v0840_m)Blocking
- Loan commitments received must equal the sum of its six parts (v0839_m)Blocking
Every FINREP 9 rule, by template
Checks like this one, run at the point of submission, are the first step to real-time supervision.