The rule in plain words
For non-financial corporations: gross carrying amount or nominal amount (row 0060) plus gross carrying amount or nominal amount (row 0186) 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, non-financial corporations, Gross carrying amount/Nominal amount (row 0060) + F_18.00.A: Debt securities, non-financial corporations, Gross carrying amount/Nominal amount (row 0186) = F_20.04: Non-financial corporations, 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
- 0060Non-financial corporations
- 0186Non-financial corporations
Column
- 0010Gross carrying amount/Nominal amount
Geographical breakdown of assets by residence of the counterparty (F 20.04)
Row
- 0130Non-financial corporations
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,r0060,c0010,},{F_18.00.a,r0186,c0010,}) = sum({F_20.04,r0130,c0012,})Other rules on F 18.00.a
- 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 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
- 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
- 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
- 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
- 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
- Debt securities: 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) (v5268_m)Warning
- Loans and advances: 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) (v5276_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.