The rule in plain words
For non-financial corporations: these three added up must equal forborne gross carrying amount (all sheets added up):
- Gross carrying amount / nominal amount of exposures with forbearance measures (row 0216)
- Gross carrying amount / nominal amount of exposures with forbearance measures (row 0186)
- Gross carrying amount / nominal amount of exposures with forbearance measures (row 0060)
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_19.00.A: Debt securities, non-financial corporations, Gross carrying amount / nominal amount of exposures with forbearance measures (row 0216) + F_19.00.A: Debt securities, non-financial corporations, Gross carrying amount / nominal amount of exposures with forbearance measures (row 0186) + F_19.00.A: Debt securities, non-financial corporations, Gross carrying amount / nominal amount of exposures with forbearance measures (row 0060) = F_20.04: Non-financial corporations, Of which: forborne (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 19.00 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 forborne exposures (I) (F 19.00.a)
Rows
- 0060Non-financial corporations
- 0186Non-financial corporations
- 0216Non-financial corporations
Column
- 0010Gross carrying amount / nominal amount of exposures with forbearance measures
Geographical breakdown of assets by residence of the counterparty (F 20.04)
Row
- 0130Non-financial corporations
Column
- 0022Of which: forborne
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
sum({F_19.00.a,r0216,c0010,},{F_19.00.a,r0186,c0010,},{F_19.00.a,r0060,c0010,}) = sum({F_20.04,r0130,c0022,})Other rules on F 19.00.a
- Debt securities: the sum of three rows must equal other financial corporations, forborne gross carrying amount (all sheets added up) (v5297_m)Warning
- A calculation check across information on forborne exposures and geographical breakdown of assets (F 20.04, v5299_m)Warning
- Debt securities: the sum of three rows must equal credit institutions, forborne gross carrying amount (all sheets added up) (v5296_m)Warning
- Loans and advances: the sum of three rows must equal central banks, forborne gross carrying amount (all sheets added up) (v5300_m)Warning
- Debt securities: the sum of three rows must equal general governments, forborne gross carrying amount (all sheets added up) (v5295_m)Warning
- Loans and advances: the sum of three rows must equal general governments, forborne gross carrying amount (all sheets added up) (v5301_m)Warning
- Debt securities: the sum of three rows must equal central banks, forborne gross carrying amount (all sheets added up) (v5294_m)Warning
- Loans and advances: the sum of three rows must equal credit institutions, forborne gross carrying amount (all sheets added up) (v5302_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.