The rule in plain words
For small and medium-sized Enterprises: gross carrying amount or nominal amount must equal these six worked out:
- Unimpaired assets in F 04.09
- Impaired assets in F 04.09
- Unimpaired assets in F 04.10
- Impaired assets in F 04.10
- Minus assets under LOCOM, unimpaired assets
- Minus assets under LOCOM, 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_04.09: Of which: Small and Medium-sized Enterprises, Unimpaired assets + F_04.09: Of which: Small and Medium-sized Enterprises, Impaired assets + F_04.10: Of which: Small and Medium-sized Enterprises, Unimpaired assets + F_04.10: Of which: Small and Medium-sized Enterprises, Impaired assets - F_04.10: Of which: Small and Medium-sized Enterprises, Unimpaired assets, of which: assets under LOCOM - F_04.10: Of which: Small and Medium-sized Enterprises, Impaired assets, of which: assets under LOCOM
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
- 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 04It runs only when your filing indicators mark F 18.00 and F 04.09 or F 04.10 as reported.
- 05This 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
- 0125Of which: Small and Medium-sized Enterprises
Columns
- 0010Unimpaired assets
- 0020Impaired assets
Row
- 0175Of which: Small and Medium-sized Enterprises
Columns
- 0015Unimpaired assets
- 0016of which: assets under LOCOM
- 0020Impaired assets
- 0025of which: assets under LOCOM
Information on performing and non-performing exposures (I) (F 18.00.a)
Row
- 0130Of 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 2,500.
A file that reports 2,500 passes. One that reports 2,600 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,r0130,c0010,} = sum({F_04.09,r0125,c0010,},{F_04.09,r0125,c0020,}) + sum({F_04.10,r0175,c0015,},{F_04.10,r0175,c0020,}) - sum({F_04.10,r0175,c0016,},{F_04.10,r0175,c0025,})Other rules on F 04.09
- Small and medium-sized Enterprises: impaired gross carrying amount or nominal amount must equal impaired assets in F 04.09 plus impaired assets in F 04.10 minus assets under LOCOM (v7818_m)Warning
- 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 six parts (v7846_m)Warning
- Equity instruments, carrying amount must equal the sum of its two parts (v6129_h)Warning
- Each of the 80 values it checks in breakdown of financial assets cannot be more than zero (v5667_s)Warning
- None of the 80 values it checks in breakdown of financial assets can be negative (v5666_s)Warning
- A balancing check across information on performing and non-performing exposures, and breakdown of financial assets (F 18.00.a, F 04.10, v5531_m)Warning
- Households: impaired gross carrying amount or nominal amount must equal impaired assets in F 04.09 plus impaired assets in F 04.10 minus assets under LOCOM (v5530_m)Warning
- Loans and advances: non-financial corporations: impaired gross carrying amount or nominal amount must equal impaired assets in F 04.09 plus impaired assets in F 04.10 minus assets under LOCOM (v5529_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.