The rule in plain words
For off-balance sheet exposures given by the reporting institution: take these three added up, all for non-performing:
- Other activities
- Securitisation special purpose entities
- Asset management
The result cannot be more than these three added up:
- Non-performing financial guarantees given, nominal amount
- Non-performing other commitments given, nominal amount
- Non-performing loan commitments given, nominal amount
The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_30.02: of which: non-performing, Other activities + F_30.02: of which: non-performing, Securitisation Special Purpose Entities + F_30.02: of which: non-performing, Asset management <= F_09.01: Financial guarantees given, of which: non-performing, Nominal amount + F_09.01: Other Commitments given, of which: non-performing, Nominal amount + F_09.01: Loan commitments given, of which: non-performing, Nominal amount
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 30.02 and F 09.01 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
Rows
- 0021Of which: non-performing
- 0101Of which: non-performing
- 0181Of which: non-performing
Column
- 0010Nominal amount
Breakdown of interests in unconsolidated structured entities by nature of the activities (F 30.02)
Row
- 0131of which: non-performing
Columns
- 0010Securitisation Special Purpose Entities
- 0020Asset management
- 0030Other activities
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
sum({F_30.02,r0131,c0030,},{F_30.02,r0131,c0010,},{F_30.02,r0131,c0020,}) <= sum({F_09.01,r0101,c0010,},{F_09.01,r0181,c0010,},{F_09.01,r0021,c0010,})Other rules on F 09.01
- Non-performing other commitments given cannot be more than other commitments given (v3135_m)Blocking
- Non-performing financial guarantees given cannot be more than financial guarantees given (v3134_m)Blocking
- Non-performing loan commitments given cannot be more than loan commitments given (v3133_m)Blocking
- Other commitments given, non-performing must equal the sum of its six parts (v3021_m)Warning
- Financial guarantees given, non-performing must equal the sum of its six parts (v3020_m)Warning
- Loan commitments given, non-performing must equal the sum of its six parts (v3019_m)Warning
- Other commitments given: households, gross carrying amount or nominal amount must equal the sum of its six parts (v3018_m)Warning
- Other commitments given: non-financial corporations, gross carrying amount or nominal amount must equal the sum of its six parts (v2800_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.