The rule in plain words
For non-financial corporations: accumulated impairment must equal accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (row 0196) plus accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (row 0120).
The template it checks
Information on performing and non-performing exposures (II) (F 18.00.b)
Rows
- 0120Non-financial corporations
- 0196Non-financial corporations
Column
- 0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Geographical breakdown of assets by residence of the counterparty (F 20.04)
Row
- 0190Non-financial corporations
Column
- 0031Accumulated impairment
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
sum({F_18.00.b,r0196,c0130,},{F_18.00.b,r0120,c0130,}) = sum({F_20.04,r0190,c0031,})Other rules on F 18.00.b
- Loans and advances: the sum of two rows must equal other financial corporations, accumulated impairment (all sheets added up) (v5316_m)Warning
- The sum of two rows must equal households, accumulated impairment (all sheets added up) (v5318_m)Warning
- Loans and advances: the sum of two rows must equal credit institutions, accumulated impairment (all sheets added up) (v5315_m)Warning
- Loans and advances: the sum of two rows must equal general governments, accumulated impairment (all sheets added up) (v5314_m)Warning
- Loans and advances: the sum of two rows must equal central banks, accumulated impairment (all sheets added up) (v5313_m)Warning
- The sum of two rows must equal loans and advances, accumulated impairment (all sheets added up) (v5312_m)Warning
- The sum of two rows must equal non-financial corporations, accumulated impairment (all sheets added up) (v5311_m)Warning
- Debt securities: the sum of two rows must equal other financial corporations, accumulated impairment (all sheets added up) (v5310_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.