The rule in plain words

Loans collateralised by residential immovable property (row 0030) cannot be less than loans collateralised by residential immovable property (row 0240) plus loans collateralised by residential immovable property (row 0170).

EBA checks it for 14 columns, from gross carrying amount (0010) to past due > 7 years (0170). That makes 14 checks. A failure names the one that failed.

How the Line4 Check report words itShow

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.

Past due > 90 days <= 180 days: of which: Households, of which: Loans collateralised by residential immovable property (row 0030) >= of which: Households, of which: Loans collateralised by residential immovable property (row 0240) + of which: Households, of which: Loans collateralised by residential immovable property (row 0170)

What to do if your filing fails it

01Open the template below and find the cells the rule reads.
02Compare the values in your file. If the first is smaller 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 23.02 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

Loans and advances: additional information on gross carrying amounts (F 23.02)

Rows

0030of which: Loans collateralised by residential immovable property
0170of which: Loans collateralised by residential immovable property
0240of which: Loans collateralised by residential immovable property

Columns

0010Gross carrying amount
0020of which: Exposures with forbearance measures
0060Non Performing
0070of which: Exposures with forbearance measures
0080Unlikely to pay that are not past due or past due <= 90 days
0090of which: Exposures with forbearance measures
0100Past due > 90 days
0110of which: Exposures with forbearance measures
0120Past due > 90 days <= 180 days
0130Past due > 180 days <= 1 year
0140Past due > 1 years <= 2 years
0150Past due > 2 years <= 5 years
0160Past due > 5 years <= 7 years
0170Past due > 7 years

A worked example

The first of its checks, with simple numbers.

Illustrative values

Loans collateralised by residential immovable property (row 0240)1,200

Loans collateralised by residential immovable property (row 0170)800

Together2,000

What the rule then expects

Loans collateralised by residential immovable property (row 0030) must then be at least 2,000.

2,000Passes

1,900Fails

A file that reports 2,000 passes. One that reports 1,900 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_23.02,r0030,c0120,} >= {F_23.02,r0240,c0120,} + {F_23.02,r0170,c0120,}

The next five:

{F_23.02,r0030,c0160,} >= {F_23.02,r0240,c0160,} + {F_23.02,r0170,c0160,}{F_23.02,r0030,c0020,} >= {F_23.02,r0240,c0020,} + {F_23.02,r0170,c0020,}{F_23.02,r0030,c0060,} >= {F_23.02,r0240,c0060,} + {F_23.02,r0170,c0060,}{F_23.02,r0030,c0140,} >= {F_23.02,r0240,c0140,} + {F_23.02,r0170,c0140,}{F_23.02,r0030,c0170,} >= {F_23.02,r0240,c0170,} + {F_23.02,r0170,c0170,}

And 8 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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

Loans collateralised by residential immovable property (row 0030) cannot be less than the sum of two rows (F 23.02, EBA rule v7943_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 23.02