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 instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) column (0142) of F 18.00.b.
EBA writes it out five 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 (II) (F 18.00.b)
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
- 0142Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
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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.b,r0330,c0142,} = {F_18.00.b,r0180,c0142,} + {F_18.00.b,r0201,c0142,}And 4 more, the same formula for the other cells it covers.
Other rules on F 18.00.b
- Each of the 513 values it checks in information on performing and non-performing exposures (II) cannot be more than zero (v5705_s)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 other financial corporations, accumulated impairment (all sheets added up) (v5316_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
Every FINREP 9 rule, by template
Checks like this one, run at the point of submission, are the first step to real-time supervision.