The rule in plain words
For debt securities: these three added up must equal non-performing gross carrying amount (all sheets added up):
- Non-performing (under debt instruments at fair value through other comprehensive income or through equity subject to impairment)
- Non-performing (under debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment)
- Non-performing (under debt instruments at cost or at amortised cost)
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_18.00.A: DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT, debt securities, Non-performing + F_18.00.A: DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT, debt securities, Non-performing + F_18.00.A: DEBT INSTRUMENTS AT COST OR AT AMORTISED COST, debt securities, Non-performing = F_20.04: Debt securities, Of which: non-performing (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
- 0010Debt securities
- 0181Debt securities
- 0211Debt securities
Column
- 0060Non-performing
Geographical breakdown of assets by residence of the counterparty (F 20.04)
Row
- 0080Debt securities
Column
- 0025Of which: non-performing
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
sum({F_18.00.a,r0181,c0060,},{F_18.00.a,r0211,c0060,},{F_18.00.a,r0010,c0060,}) = sum({F_20.04,r0080,c0025,})Other rules on F 18.00.a
- 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
- Debt securities: the sum of three rows must equal central banks, non-performing gross carrying amount (all sheets added up) (v5281_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
- 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
- Debt securities: the sum of three rows must equal credit institutions, non-performing gross carrying amount (all sheets added up) (v5283_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
- Debt securities: the sum of three rows must equal other financial corporations, non-performing gross carrying amount (all sheets added up) (v5284_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.