The rule in plain words
For loan commitments given: collateral received on exposures with forbearance measures plus financial guarantees received on exposures with forbearance measures cannot be more than gross carrying amount / nominal amount of exposures with forbearance measures minus accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions.
The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_19.00.D: Loan commitments given, Collateral received on exposures with forbearance measures + F_19.00.C: Loan commitments given, Financial guarantees received on exposures with forbearance measures <= F_19.00.D: Loan commitments given, Gross carrying amount / nominal amount of exposures with forbearance measures - F_19.00.B: Loan commitments given, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
- 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 19.00 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
Information on forborne exposures (II) (F 19.00.b)
Row
- 0340Loan commitments given
Column
- 0120Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Information on forborne exposures (III) (F 19.00.c)
Row
- 0340Loan commitments given
Column
- 0180Financial guarantees received on exposures with forbearance measures
Information on forborne exposures (IV) (F 19.00.d)
Row
- 0340Loan commitments given
Columns
- 0010Gross carrying amount / nominal amount of exposures with forbearance measures
- 0170Collateral received on exposures with forbearance measures
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_19.00.d,r0340,c0170,} + {F_19.00.c,r0340,c0180,} <= {F_19.00.d,r0340,c0010,} - {F_19.00.b,r0340,c0120,}Other rules on F 19.00.b
- Loans and advances, exposures with forbearance measures must equal the sum of its three parts (F 23.04, v7986_m)Warning
- A matching-values check on information on forborne exposures (v8118_m)Warning
- Loan commitments given cannot be negative (v5711_s)Warning
- Perfoming exposures with forbearance measures, accumulated impairment and provisions cannot be more than zero (v5710_s)Warning
- Each of the 228 values it checks in information on forborne exposures (II) cannot be more than zero (v5709_s)Warning
- 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 (v5358_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 (v5355_m)Warning
- Credit for consumption cannot be less than households (v3124_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.