The rule in plain words
For households: these three added up must equal gross carrying amount (all sheets added up) minus gross carrying amount held for trading or trading (all sheets added up):
- Gross carrying amount or nominal amount (row 0197)
- Gross carrying amount or nominal amount (row 0227)
- Gross carrying amount or nominal amount (row 0150)
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_18.00.A: Loans and advances, households, Gross carrying amount/Nominal amount (row 0197) + F_18.00.A: Loans and advances, households, Gross carrying amount/Nominal amount (row 0227) + F_18.00.A: Loans and advances, households, Gross carrying amount/Nominal amount (row 0150) = F_20.04: Households, Gross carrying amount (all sheets added up) - F_20.04: Households, Of which: held for trading or trading (all sheets added up)
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
- 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 20.04 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 performing and non-performing exposures (I) (F 18.00.a)
Rows
- 0150Households
- 0197Households
- 0227Households
Column
- 0010Gross carrying amount/Nominal amount
Geographical breakdown of assets by residence of the counterparty (F 20.04)
Row
- 0220Households
Columns
- 0010Gross carrying amount
- 0011Of which: held for trading or trading
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
sum({F_18.00.a,r0197,c0010,},{F_18.00.a,r0227,c0010,},{F_18.00.a,r0150,c0010,}) = sum({F_20.04,r0220,c0010,}) - sum({F_20.04,r0220,c0011,})Other rules on F 18.00.a
- Non-financial corporations: a calculation check across information on performing and non-performing exposures, and geographical breakdown of assets (F 20.04, row 0923, v8670_m)Warning
- Households: a calculation check across information on performing and non-performing exposures, and geographical breakdown of assets (F 20.04, v8672_m)Warning
- Non-financial corporations: a calculation check across information on performing and non-performing exposures, and geographical breakdown of assets (F 20.04, row 0900, v8669_m)Warning
- Credit for consumption: the sum of three rows must equal gross carrying amount (all sheets added up) minus gross carrying amount held for trading or trading (all sheets added up) (v8673_m)Warning
- Loans and advances: non-financial corporations: the sum of three rows must equal gross carrying amount (all sheets added up) minus gross carrying amount held for trading or trading (all sheets added up) (v8668_m)Warning
- The sum of two rows must equal small and medium sized enterprises, financial assets subject to impairment, including cash balances at central banks and other demand deposits (all sheets added up) (v8674_m)Warning
- Loans and advances: other financial corporations: the sum of three rows must equal gross carrying amount (all sheets added up) minus gross carrying amount held for trading or trading (all sheets added up) (v8667_m)Warning
- Non-financial corporations: a calculation check across information on performing and non-performing exposures, and geographical breakdown of assets (F 20.04, row 0140, v8675_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.