The rule in plain words
Debt instruments other than held for trading or trading must equal debt instruments at cost or at amortised cost plus debt instruments at fair value through other comprehensive income or through equity subject to impairment.
All the values are in the purchased or originated credit-impaired financial assets column (0058) of F 18.00.a.
EBA writes it out seven times. These words are for the first; the others are the same rule on other cells.
The template it checks
Information on performing and non-performing exposures (I) (F 18.00.a)
Rows
- 0180DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
- 0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
- 0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
Column
- 0058Of which: purchased or originated credit-impaired financial assets
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EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.
{F_18.00.a,r0330,c0058,} = {F_18.00.a,r0180,c0058,} + {F_18.00.a,r0201,c0058,}And 6 more, the same formula for the other cells it covers.
Other rules on F 18.00.a
- None of the 273 values it checks in information on performing and non-performing exposures (I) can be negative (v6004_s)Blocking
- The sum of three rows must equal households, non-performing gross carrying amount (all sheets added up) (v5292_m)Warning
- Loans and advances: the sum of three rows must equal other financial corporations, non-performing gross carrying amount (all sheets added up) (v5290_m)Warning
- Loans and advances: the sum of three rows must equal credit institutions, non-performing gross carrying amount (all sheets added up) (v5289_m)Warning
- Loans and advances: the sum of three rows must equal general governments, non-performing gross carrying amount (all sheets added up) (v5288_m)Warning
- Loans and advances: the sum of three rows must equal central banks, non-performing gross carrying amount (all sheets added up) (v5287_m)Warning
- The sum of three rows must equal loans and advances, non-performing gross carrying amount (all sheets added up) (v5286_m)Warning
- The sum of three rows must equal non-financial corporations, non-performing gross carrying amount (all sheets added up) (v5285_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.