The rule in plain words

For other commitments given: instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) must equal instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2), non-performing plus instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2), performing.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

F_18.00.E: Other Commitments given, Non-performing, of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) + F_18.00.E: Other Commitments given, Performing, of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) = F_09.01.1: Other Commitments given, Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)

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03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 09.01.1 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

Off-balance sheet exposures : loan commitments, financial guarantees and other commitments given (F 09.01.1)

Row

0170Other Commitments given

Column

0020Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)

Information on performing and non-performing exposures (V) (F 18.00.e)

Row

0480Other Commitments given

Columns

0057Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
0109Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

A worked example

The first of its checks, with simple numbers.

Illustrative values

Other commitments given, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2), non-performing1,200

Other commitments given, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2), performing800

Together2,000

What the rule then expects

Other commitments given, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) must then be 2,000.

2,000Passes

2,100Fails

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 writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

sum({F_18.00.e,r0480,c0109,},{F_18.00.e,r0480,c0057,}) = {F_09.01.1,r0170,c0020,}

Every FINREP 9 rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.

Nominal amount of off-balance sheet commitments under IFRS 9 impairment: other commitments given, instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2) must equal the sum of its two parts (EBA rule v7865_m)

The rule in plain words

What to do if your filing fails it

The cells it reads

A worked example

Other rules on F 09.01.1