The rule in plain words
Loan commitments given cannot be negative.
EBA checks it for 13 columns, from gross carrying amount / nominal amount of exposures with forbearance measures (0010) to collateral received on non-performing exposures with forbearance measures (0175). That makes 13 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.
Of which: Collateral received on non-performing exposures with forbearance measures: 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 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 (IV) (F 19.00.d)
Row
- 0340Loan commitments given
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
- 0100of which: Impaired
- 0110of which: Forbearance of exposures non-performing prior to forbearance
- 0170Collateral received on exposures with forbearance measures
- 0175Of which: Collateral received on non-performing exposures with forbearance measures
A worked example
The first of its checks, with simple numbers.
Loan commitments given, collateral received on 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.d,r0340,c0175,} >= 0The next five:
{F_19.00.d,r0340,c0030,} >= 0{F_19.00.d,r0340,c0040,} >= 0{F_19.00.d,r0340,c0170,} >= 0{F_19.00.d,r0340,c0100,} >= 0{F_19.00.d,r0340,c0010,} >= 0And 7 more, the same formula for the other cells it covers.
Other rules on F 19.00.d
- Gross carrying amount / nominal amount of exposures with forbearance measures must equal the sum of its two parts (v4422_h)Warning
- Performing exposures with forbearance measures must equal the sum of its two parts (v4423_m)Warning
- Non-performing exposures with forbearance measures must equal the sum of its two parts (v4424_m)Warning
- Impaired non-performing exposures with forbearance measures cannot be more than non-performing exposures with forbearance measures (v4425_m)Warning
- Forbearance of exposures non-performing prior to forbearance cannot be more than non-performing exposures with forbearance measures (v4426_m)Warning
- Loan commitments given: forborne nominal amount (all sheets added up) must equal gross carrying amount / nominal amount of exposures with forbearance measures (v3131_m)Warning
- Collateral received on non-performing exposures with forbearance measures cannot be more than collateral received on exposures with forbearance measures (v7891_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.