The rule in plain words
Loans and advances, non-financial corporations must equal these four worked out:
- Non-financial corporations, gross carrying amount
- Minus non-financial corporations, gross carrying amount held for trading or trading
- Non-financial corporations, accumulated impairment
- Non-financial corporations, accumulated negative changes in fair value due to credit risk on non-performing exposures
The template it checks
Row
- 0080LOANS AND ADVANCES
Column
- 0050Non-financial corporations
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
- 0031Accumulated impairment
- 0040Accumulated negative changes in fair value due to credit risk on non-performing exposures
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_05.01,r0080,c0050,} = sum({F_20.04,r0190,c0010,}) - sum({F_20.04,r0190,c0011,}) + sum({F_20.04,r0190,c0031,}) + sum({F_20.04,r0190,c0040,})Other rules on F 05.01
- Loans and advances, other financial corporations must equal a calculation over four columns (v6057_m)Warning
- Loans and advances, households must equal a calculation over four columns (v6059_m)Warning
- Loans and advances, credit institutions cannot be less than a calculation over four columns (v6056_m)Warning
- Loans and advances, general governments must equal a calculation over four columns (v6055_m)Warning
- Loans and advances, central banks cannot be less than a calculation over four columns (v6054_m)Warning
- Central banks cannot be negative (v5674_s)Warning
- Non-financial corporations cannot be negative (v5673_s)Warning
- Gross carrying amount cannot be negative (v5672_s)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.