The rule in plain words
For debt instruments at cost or at amortised cost: debt securities must equal these five added up:
- General governments
- Other financial corporations
- Central banks
- Credit institutions
- Non-financial corporations
EBA checks it for two columns: collateral received on non-performing exposures and collateral received on performing exposures. That makes two checks. A failure names the one that failed.
How the Line4 Check report words itShowHide
The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.
Collateral received on non-performing exposures: Debt securities = General governments + Other financial corporations + Central banks + Credit institutions + Non-financial corporations
What to do if your filing fails it
- 01Open the template 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- 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 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 (IV) (F 18.00.d)
Rows
- 0010Debt securities
- 0020Central banks
- 0030General governments
- 0040Credit institutions
- 0050Other financial corporations
- 0060Non-financial corporations
Columns
- 0200Collateral received on non-performing exposures
- 0201Collateral received on performing exposures
A worked example
The first of its checks, with simple numbers.
Debt securities must then be 2,900.
A file that reports 2,900 passes. One that reports 3,000 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.
{F_18.00.d,r0010,c0200,} = sum({F_18.00.d,r0030,c0200,},{F_18.00.d,r0050,c0200,},{F_18.00.d,r0020,c0200,},{F_18.00.d,r0040,c0200,},{F_18.00.d,r0060,c0200,})The next one:
{F_18.00.d,r0010,c0201,} = sum({F_18.00.d,r0060,c0201,},{F_18.00.d,r0030,c0201,},{F_18.00.d,r0040,c0201,},{F_18.00.d,r0020,c0201,},{F_18.00.d,r0050,c0201,})Other rules on F 18.00.d
- Debt instruments at cost or at amortised cost: loans and advances must equal the sum of its six parts (v7851_m)Blocking
- Loans collateralised by commercial immovable property cannot be more than non-financial corporations (v7852_m)Blocking
- Loans collateralised by residential immovable property cannot be more than households (v7853_m)Blocking
- Credit for consumption cannot be more than households (v7854_m)Warning
- Debt instruments at fair value through other comprehensive income or through equity subject to impairment: debt securities must equal the sum of its five parts (v7855_m)Blocking
- Debt instruments at fair value through other comprehensive income or through equity subject to impairment: loans and advances must equal the sum of its six parts (v7856_m)Warning
- Debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment: debt securities must equal the sum of its five parts (v7857_m)Blocking
- Debt instruments at strict LOCOM, or fair value through profit or loss or through equity not subject to impairment: loans and advances must equal the sum of its six parts (v7858_m)Blocking
Every FINREP 9 rule, by template
Checks like this one, run at the point of submission, are the first step to real-time supervision.