The rule in plain words
Loans collateralised by commercial immovable property in F 18.02.a must equal these three added up:
- Loans collateralised by commercial immovable property in F 18.00.a (row 0140)
- Loans collateralised by commercial immovable property in F 18.00.a (row 0903)
- Loans collateralised by commercial immovable property in F 18.00.a (row 0923)
All the values are in the gross carrying amount column (0010).
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_18.00.A: Non-financial corporations, of which: Loans collateralised by commercial immovable property, Gross carrying amount/Nominal amount (row 0140) + F_18.00.A: Non-financial corporations, of which: Loans collateralised by commercial immovable property, Gross carrying amount/Nominal amount (row 0903) + F_18.00.A: Non-financial corporations, of which: Loans collateralised by commercial immovable property, Gross carrying amount/Nominal amount (row 0923) = F_18.02.A: Loans collateralised by commercial immovable property, Gross carrying amount
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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 18.02 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
Information on performing and non-performing exposures (I) (F 18.00.a)
Rows
- 0140Of which: Loans collateralised by commercial immovable property
- 0903Of which: Loans collateralised by commercial immovable property
- 0923Of which: Loans collateralised by commercial immovable property
Column
- 0010Gross carrying amount/Nominal amount
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (I) (F 18.02.a)
Row
- 0030Loans collateralised by commercial immovable property
Column
- 0010Gross carrying amount
A worked example
The first of its checks, with simple numbers.
Loans collateralised by commercial immovable property in F 18.02.a must then be 2,450.
A file that reports 2,450 passes. One that reports 2,550 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}.
sum({F_18.00.a,r0140,c0010,},{F_18.00.a,r0903,c0010,},{F_18.00.a,r0923,c0010,}) = {F_18.02.a,r0030,c0010,}Other rules on F 18.00.a
- A lower-limit check across information on performing and non-performing exposures, and inflows and outflows of non-performing exposures (F 18.01, v7822_m)Warning
- Loans collateralised by residential immovable property in F 18.02.a must equal the sum of its three parts (v7824_m)Warning
- The sum of two cells cannot be more than performing (v7821_m)Warning
- The sum of three rows must equal loans and advances, defaulted gross carrying amount (all sheets added up) (v7825_m)Warning
- Collateral received on performing exposures plus financial guarantees received on performing exposures cannot be more than performing plus performing exposures, accumulated impairment and provisions (v7820_m)Warning
- The sum of three rows must equal debt securities, defaulted gross carrying amount (all sheets added up) (v7826_m)Warning
- Debt securities: the sum of three rows must equal central banks, defaulted gross carrying amount (all sheets added up) (v7827_m)Warning
- Debt securities: the sum of three rows must equal general governments, defaulted gross carrying amount (all sheets added up) (v7828_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.