The rule in plain words
None of the values it checks in off-balance sheet exposures can be negative.
EBA checks it for two columns: nominal amount and provisions. And for 24 rows, from loan commitments given (0010) to households (0240). That makes 48 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.
Nominal amount: Loan commitments given >= 0
What to do if your filing fails it
- 01Open the template below and find the cells the rule reads.
- 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
- 03EBA compares the values exactly here: there is no rounding tolerance.
- 04It runs only when your filing indicators mark F 09.01 as reported.
- 05This is a blocking check. A filing that fails it is normally rejected, so fix it before you submit.
The cells it reads
Rows
- 0010Loan commitments given
- 0021Of which: non-performing
- 0030Central banks
- 0040General governments
- 0050Credit institutions
- 0060Other financial corporations
- 0070Non-financial corporations
- 0080Households
- 0090Financial guarantees given
- 0101Of which: non-performing
- 0110Central banks
- 0120General governments
- 0130Credit institutions
- 0140Other financial corporations
- 0150Non-financial corporations
- 0160Households
- 0170Other Commitments given
- 0181Of which: non-performing
- 0190Central banks
- 0200General governments
- 0210Credit institutions
- 0220Other financial corporations
- 0230Non-financial corporations
- 0240Households
Columns
- 0010Nominal amount
- 0020Provisions
A worked example
The first of its checks, with simple numbers.
Loan commitments given, nominal amount must then be at least 0.
A file that reports 0 passes. One that reports -100 fails, by 100.
The numbers are illustrative.
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_09.01,r0010,c0010,} >= 0The next five:
{F_09.01,r0010,c0020,} >= 0{F_09.01,r0021,c0010,} >= 0{F_09.01,r0021,c0020,} >= 0{F_09.01,r0030,c0010,} >= 0{F_09.01,r0030,c0020,} >= 0And 42 more, the same formula for the other cells it covers.
Other rules on F 09.01
- Off-balance sheet exposures given by the reporting institution: an upper-limit check across breakdown of interests in unconsolidated structured entities and off-balance sheet exposures (F 30.02, v3145_m)Warning
- 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
Every FINREP 9 rule, by template
Checks like this one, run at the point of submission, are the first step to real-time supervision.