The rule in plain words
Non-performing cannot be more than off-balance sheet exposures given by the reporting institution.
EBA checks it for three columns: securitisation special purpose entities, asset management and other activities. That makes three 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.
Securitisation Special Purpose Entities: of which: non-performing <= Off-balance sheet exposures given by the reporting institution
What to do if your filing fails it
- 01Open the template 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 30.02 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
Breakdown of interests in unconsolidated structured entities by nature of the activities (F 30.02)
Rows
- 0120Off-balance sheet exposures given by the reporting institution
- 0131of which: non-performing
Columns
- 0010Securitisation Special Purpose Entities
- 0020Asset management
- 0030Other activities
A worked example
The first of its checks, with simple numbers.
Off-balance sheet exposures given by the reporting institution must then be at least 1,200.
A file that reports 1,200 passes. One that reports 1,100 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_30.02,r0131,c0010,} <= {F_30.02,r0120,c0010,}The next two:
{F_30.02,r0131,c0030,} <= {F_30.02,r0120,c0030,}{F_30.02,r0131,c0020,} <= {F_30.02,r0120,c0020,}Other rules on F 30.02
- Non-performing cannot be more than selected financial assets recognised in the reporting institution's balance sheet (v3154_m)Warning
- None of the 39 values it checks in breakdown of interests in unconsolidated structured entities can be negative (v3973_s)Blocking
- Selected equity and financial liabilities recognised in the reporting institution's balance sheet must equal the sum of its four parts (v1001_m)Warning
- Selected financial assets recognised in the reporting institution's balance sheet must equal the sum of its four parts (v0999_m)Warning
- Selected financial assets recognised in the reporting institution's balance sheet must equal the sum of its four parts (v23873_h)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.