The rule in plain words
Non-financial corporations, gross carrying amount minus non-financial corporations, gross carrying amount held for trading or trading must equal loans and advances, gross carrying amount.
The template it checks
Geographical breakdown of assets by residence of the counterparty (F 20.04)
Row
- 0190Non-financial corporations
Columns
- 0010Gross carrying amount
- 0011Of which: held for trading or trading
Row
- 0190Loans and advances
Column
- 0010Gross carrying amount
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_20.04,r0190,c0010,} - {F_20.04,r0190,c0011,} = {F_20.07.1,r0190,c0010,}Other rules on F 20.04
- Accumulated negative changes in fair value due to credit risk on non-performing exposures cannot be more than zero (v5698_s)Warning
- None of the 75 values it checks in geographical breakdown of assets can be negative (v5697_s)Warning
- If accumulated impairment is not zero, gross carrying amount must be more than zero (v5007_m)Warning
- None of the 54 values it checks in geographical breakdown of assets can be negative (v4434_s)Warning
- Defaulted gross carrying amount cannot be more than non-performing gross carrying amount (v7903_m)Warning
- Households cannot be less than credit for consumption (v3152_m)Warning
- Non-financial corporations cannot be less than loans collateralized by commercial immovable property (v3151_m)Warning
- Households cannot be less than loans collateralized by residential immovable property (v3150_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.