The rule in plain words
Past due > 90 days must equal these six added up:
- Past due > 90 days <= 180 days
- Past due > 180 days <= 1 year
- Past due > 1 years <= 2 years
- Past due > 2 years <= 5 years
- Past due > 5 years <= 7 years
- Past due > 7 years
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, Past due > 90 days = Loans and advances collateralised by immovable property, Past due > 90 days <= 180 days + Loans and advances collateralised by immovable property, Past due > 180 days <= 1 year + Loans and advances collateralised by immovable property, Past due > 1 years <= 2 years + Loans and advances collateralised by immovable property, Past due > 2 years <= 5 years + Loans and advances collateralised by immovable property, Past due > 5 years <= 7 years + Loans and advances collateralised by immovable property, Past due > 7 years
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- 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 23.03 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
Loans and advances collateralised by immovable property: Breakdown by LTV ratios (F 23.03)
Row
- 0010Loans and advances collateralised by immovable property
Columns
- 0100Past due > 90 days
- 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.
Past due > 90 days must then be 3,000.
A file that reports 3,000 passes. One that reports 3,100 fails, by 100.
The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_23.03,r0010,c0100,} = {F_23.03,r0010,c0120,} + {F_23.03,r0010,c0130,} + {F_23.03,r0010,c0140,} + {F_23.03,r0010,c0150,} + {F_23.03,r0010,c0160,} + {F_23.03,r0010,c0170,}Other rules on F 23.03
- 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 cannot be less than exposures with forbearance measures (v7977_m)Warning
- Exposures with forbearance measures, non Performing must equal the sum of its two parts (v7974_m)Warning
- Loans and advances collateralised by immovable property cannot be less than the sum of three rows (v7978_m)Warning
- Non Performing cannot be less than exposures with forbearance measures (v7973_m)Warning
- Past due > 90 days: loans and advances collateralised by immovable property cannot be less than the sum of two rows (v7979_m)Warning
- Performing cannot be less than exposures with forbearance measures (v7972_m)Warning
- Non Performing: loans and advances collateralised by immovable property cannot be less than the sum of two rows (v7980_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.