The rule in plain words
For loan commitments given: credit-impaired instruments (Stage 3) in F 18.00.b must equal credit-impaired instruments (Stage 3) in F 09.01.1.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_18.00.B: Loan commitments given, Of which: Credit-impaired instruments (Stage 3) = F_09.01.1: Loan commitments given, Credit-impaired instruments (Stage 3)
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02The two values must be the same. Find which of the two is right, and correct the other one.
- 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 18.00 and F 09.01.1 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
Off-balance sheet exposures : loan commitments, financial guarantees and other commitments given (F 09.01.1)
Row
- 0010Loan commitments given
Column
- 0060Credit-impaired instruments (Stage 3)
Information on performing and non-performing exposures (II) (F 18.00.b)
Row
- 0340Loan commitments given
Column
- 0951Of which: Credit-impaired instruments (Stage 3)
A worked example
The first of its checks, with simple numbers.
Loan commitments given, credit-impaired instruments (Stage 3) in F 09.01.1 must then be 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_18.00.b,r0340,c0951,} = {F_09.01.1,r0010,c0060,}Other rules on F 09.01.1
- Financial guarantees given: credit-impaired instruments (Stage 3) in F 18.00.b must equal credit-impaired instruments (Stage 3) in F 09.01.1 (v8145_m)Warning
- Other commitments given: credit-impaired instruments (Stage 3) in F 18.00.b must equal credit-impaired instruments (Stage 3) in F 09.01.1 (v8146_m)Warning
- 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 (v7865_m)Warning
- Nominal amount of off-balance sheet commitments under IFRS 9 impairment: financial guarantees 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 (v7864_m)Warning
- Nominal amount of off-balance sheet commitments under IFRS 9 impairment: loan 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 (v7863_m)Warning
- Provisions on 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 (v7849_m)Warning
- Provisions on off-balance sheet commitments under IFRS 9 impairment: financial guarantees 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 (v7848_m)Warning
- Provisions on off-balance sheet commitments under IFRS 9 impairment: loan 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 (v7847_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.