The rule in plain words
For non-financial corporations: financial assets subject to impairment, including cash balances at central banks and other demand deposits must equal gross carrying amount or nominal amount (row 0196) plus gross carrying amount or nominal amount (row 0120).
The template it checks
Information on performing and non-performing exposures (I) (F 18.00.a)
Rows
- 0120Non-financial corporations
- 0196Non-financial corporations
Column
- 0010Gross carrying amount/Nominal amount
Geographical breakdown of assets by residence of the counterparty (F 20.04)
Row
- 0190Non-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,r0196,c0010,},{F_18.00.a,r0120,c0010,}) = sum({F_20.04,r0190,c0012,})Other rules on F 18.00.a
- Loans and advances: 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) (v5277_m)Warning
- The sum of two rows must equal households, financial assets subject to impairment, including cash balances at central banks and other demand deposits (all sheets added up) (v5279_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
- The sum of three rows must equal debt securities, non-performing gross carrying amount (all sheets added up) (v5280_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 three rows must equal central banks, non-performing gross carrying amount (all sheets added up) (v5281_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 three rows must equal general governments, non-performing gross carrying amount (all sheets added up) (v5282_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.