The rule in plain words
Performing cannot be less than past due > 30 days <= 90 days.
All the values are in the loans and advances collateralised by immovable property row (0010) of F 23.03.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Loans and advances collateralised by immovable property, Performing >= Loans and advances collateralised by immovable property, of which: Past due > 30 days <= 90 days
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 23.03 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 collateralised by immovable property: Breakdown by LTV ratios (F 23.03)
Row
- 0010Loans and advances collateralised by immovable property
Columns
- 0030Performing
- 0040of which: Past due > 30 days <= 90 days
A worked example
The first of its checks, with simple numbers.
Past due > 30 days <= 90 days can then be at most 1,200.
A file that reports 1,200 passes. One that reports 1,300 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}.
{F_23.03,r0010,c0030,} >= {F_23.03,r0010,c0040,}Other rules on F 23.03
- Gross carrying amount cannot be less than exposures with forbearance measures (v7970_m)Warning
- Performing cannot be less than exposures with forbearance measures (v7972_m)Warning
- Non Performing cannot be less than exposures with forbearance measures (v7973_m)Warning
- Exposures with forbearance measures, non Performing must equal the sum of its two parts (v7974_m)Warning
- Unlikely to pay that are not past due or past due <= 90 days cannot be less than exposures with forbearance measures (v7975_m)Warning
- Past due > 90 days must equal the sum of its six parts (v7976_m)Warning
- Past due > 90 days cannot be less than exposures with forbearance measures (v7977_m)Warning
- Loans and advances collateralised by immovable property cannot be less than the sum of three rows (v7978_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.