The rule in plain words
None of the values it checks in information on forborne exposures (I) can be negative.
EBA checks it for ten columns, from gross carrying amount / nominal amount of exposures with forbearance measures (0010) to forbearance of exposures non-performing prior to forbearance (0110). And for 57 rows, from cash balances at central banks and other demand deposits (0005) to credit for consumption (0933). That makes 570 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.
Non-performing exposures with forbearance measures: Other financial corporations >= 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 19.00 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
Information on forborne exposures (I) (F 19.00.a)
Rows
- 0005Cash balances at central banks and other demand deposits
- 0010Debt securities
- 0020Central banks
- 0030General governments
- 0040Credit institutions
- 0050Other financial corporations
- 0060Non-financial corporations
- 0070Loans and advances
- 0080Central banks
- 0090General governments
- 0100Credit institutions
- 0110Other financial corporations
- 0120Non-financial corporations
- 0130Of which: Small and Medium-sized Enterprises
- 0140Of which: Loans collateralised by commercial immovable property
- 0150Households
- 0160Of which: Loans collateralised by residential immovable property
- 0170Of which: Credit for consumption
- 0180DEBT INSTRUMENTS VALUED AT COST OR AT AMORTISED COST
- 0181Debt securities
- 0182Central banks
- 0183General governments
- 0184Credit institutions
- 0185Other financial corporations
- 0186Non-financial corporations
- 0191Loans and advances
- 0192Central banks
- 0193General governments
- 0194Credit institutions
- 0195Other financial corporations
- 0196Non-financial corporations
- 0197Households
- 0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
- 0211Debt securities
- 0212Central banks
- 0213General governments
- 0214Credit institutions
- 0215Other financial corporations
- 0216Non-financial corporations
- 0221Loans and advances
And 17 more.
Columns
- 0010Gross carrying amount / nominal amount of exposures with forbearance measures
- 0020Performing exposures with forbearance measures
- 0030Instruments with modifications in their terms and conditions
- 0040Refinancing
- 0050of which: Performing forborne exposures under probation reclassified from non-performing
- 0060Non-performing exposures with forbearance measures
- 0070Instruments with modifications in their terms and conditions
- 0080Refinancing
- 0090of which: Defaulted
- 0110of which: Forbearance of exposures non-performing prior to forbearance
A worked example
The first of its checks, with simple numbers.
Other financial corporations, non-performing exposures with forbearance measures 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_19.00.a,r0225,c0060,} >= 0The next five:
{F_19.00.a,r0201,c0080,} >= 0{F_19.00.a,r0110,c0090,} >= 0{F_19.00.a,r0090,c0020,} >= 0{F_19.00.a,r0150,c0010,} >= 0{F_19.00.a,r0194,c0040,} >= 0And 564 more, the same formula for the other cells it covers.
Other rules on F 19.00.a
- The sum of three rows must equal debt securities, forborne gross carrying amount (all sheets added up) (v5293_m)Warning
- Debt securities: the sum of three rows must equal central banks, forborne gross carrying amount (all sheets added up) (v5294_m)Warning
- Debt securities: the sum of three rows must equal general governments, forborne gross carrying amount (all sheets added up) (v5295_m)Warning
- Debt securities: the sum of three rows must equal credit institutions, forborne gross carrying amount (all sheets added up) (v5296_m)Warning
- Debt securities: the sum of three rows must equal other financial corporations, forborne gross carrying amount (all sheets added up) (v5297_m)Warning
- Debt securities: the sum of three rows must equal non-financial corporations, forborne gross carrying amount (all sheets added up) (v5298_m)Warning
- A calculation check across information on forborne exposures and geographical breakdown of assets (F 20.04, v5299_m)Warning
- Loans and advances: the sum of three rows must equal central banks, forborne gross carrying amount (all sheets added up) (v5300_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.