The rule in plain words
For small and medium-sized Enterprises: gross carrying amount or nominal amount must equal unimpaired assets plus impaired assets.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_18.00.A: Of which: Small and Medium-sized Enterprises, Gross carrying amount/Nominal amount = F_04.08: Of which: Small and Medium-sized Enterprises, Unimpaired assets + F_04.08: Of which: Small and Medium-sized Enterprises, Impaired assets
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02Add up the parts in your file and compare the result with the total.
- 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.
- 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 05It runs only when your filing indicators mark F 18.00 and F 04.08 as reported.
- 06This is a warning. It does not stop the filing on its own, but your authority may ask you to explain it.
The cells it reads
Row
- 0175Of which: Small and Medium-sized Enterprises
Columns
- 0040Unimpaired assets
- 0050Impaired assets
Information on performing and non-performing exposures (I) (F 18.00.a)
Row
- 0900Of which: Small and Medium-sized Enterprises
Column
- 0010Gross carrying amount/Nominal amount
A worked example
The first of its checks, with simple numbers.
Small and medium-sized Enterprises, gross carrying amount or nominal amount must then be 2,000.
A file that reports 2,000 passes. One that reports 2,100 fails, by 100.
The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_18.00.a,r0900,c0010,} = sum({F_04.08,r0175,c0040,},{F_04.08,r0175,c0050,})Other rules on F 04.08
- Small and medium-sized Enterprises, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its three parts (v7845_m)Warning
- Loans and advances, accumulated partial write-offs in F 23.06 must equal the sum of its three parts (v8024_m)Warning
- Accumulated negative changes in fair value due to credit risk cannot be more than zero (v5665_s)Blocking
- Each of the 100 values it checks in breakdown of financial assets cannot be more than zero (v5664_s)Warning
- Loans and advances, loans and advances subject to impairment must equal a calculation over ten cells (v5539_m)Warning
- Loans and advances, accumulated impairment must equal the sum of its nine parts (v5535_m)Warning
- A total-and-parts check across information on performing and non-performing exposures, and breakdown of financial assets (F 18.00.b, row 0201, v5503_m)Warning
- Households, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its three parts (row 0197, v5502_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.