The rule in plain words
For central banks: gross carrying amount or nominal amount (row 0182) plus gross carrying amount or nominal amount (row 0020) must equal financial assets subject to impairment, including cash balances at central banks and other demand deposits (all sheets added up).
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_18.00.A: Debt securities, central banks, Gross carrying amount/Nominal amount (row 0182) + F_18.00.A: Debt securities, central banks, Gross carrying amount/Nominal amount (row 0020) = F_20.04: Central banks, Of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits (all sheets added up)
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
- 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 18.00 and F 20.04 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 performing and non-performing exposures (I) (F 18.00.a)
Rows
- 0020Central banks
- 0182Central banks
Column
- 0010Gross carrying amount/Nominal amount
Geographical breakdown of assets by residence of the counterparty (F 20.04)
Row
- 0090Central banks
Column
- 0012Of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
sum({F_18.00.a,r0182,c0010,},{F_18.00.a,r0020,c0010,}) = sum({F_20.04,r0090,c0012,})Other rules on F 18.00.a
- The sum of two rows must equal debt securities, financial assets subject to impairment, including cash balances at central banks and other demand deposits (all sheets added up) (v5267_m)Warning
- Debt securities: the sum of two rows must equal general governments, financial assets subject to impairment, including cash balances at central banks and other demand deposits (all sheets added up) (v5269_m)Warning
- Debt securities: the sum of two rows must equal credit institutions, financial assets subject to impairment, including cash balances at central banks and other demand deposits (all sheets added up) (v5270_m)Warning
- Debt securities: the sum of two rows must equal other financial corporations, financial assets subject to impairment, including cash balances at central banks and other demand deposits (all sheets added up) (v5271_m)Warning
- The sum of two rows must equal non-financial corporations, financial assets subject to impairment, including cash balances at central banks and other demand deposits (all sheets added up) (v5272_m)Warning
- The sum of two rows must equal loans and advances, financial assets subject to impairment, including cash balances at central banks and other demand deposits (all sheets added up) (v5273_m)Warning
- Loans and advances: the sum of two rows must equal central banks, financial assets subject to impairment, including cash balances at central banks and other demand deposits (all sheets added up) (v5274_m)Warning
- Loans and advances: the sum of two rows must equal general governments, financial assets subject to impairment, including cash balances at central banks and other demand deposits (all sheets added up) (v5275_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.