The rule in plain words
For non-financial corporations: loans collateralised by commercial immovable property, gross carrying amount or nominal amount (row 0140) plus loans collateralised by commercial immovable property, gross carrying amount or nominal amount (row 0903) must equal loans collateralized by commercial immovable property, financial assets subject to impairment, including cash balances at central banks and other demand deposits (all sheets added up).
The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_18.00.A: Non-financial corporations, of which: Loans collateralised by commercial immovable property, Gross carrying amount/Nominal amount (row 0140) + F_18.00.A: Non-financial corporations, of which: Loans collateralised by commercial immovable property, Gross carrying amount/Nominal amount (row 0903) = F_20.04: Of which: Loans collateralized by commercial immovable property, Of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits (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
- 0140Of which: Loans collateralised by commercial immovable property
- 0903Of which: Loans collateralised by commercial immovable property
Column
- 0010Gross carrying amount/Nominal amount
Geographical breakdown of assets by residence of the counterparty (F 20.04)
Row
- 0210Of which: Loans collateralized by commercial immovable property
Column
- 0012Of which: financial assets subject to impairment, including cash balances at central banks and other demand deposits
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
sum({F_18.00.a,r0140,c0010,},{F_18.00.a,r0903,c0010,}) = sum({F_20.04,r0210,c0012,})Other rules on F 18.00.a
- 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
- Households: a calculation check across information on performing and non-performing exposures, and geographical breakdown of assets (F 20.04, v8676_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
- The sum of two rows must equal credit for consumption, financial assets subject to impairment, including cash balances at central banks and other demand deposits (all sheets added up) (v8677_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
- The sum of three rows must equal small and medium sized enterprises, non-performing gross carrying amount (all sheets added up) (v8678_m)Warning
- Households: 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) (v8671_m)Warning
- The sum of three rows must equal loans collateralized by commercial immovable property, non-performing gross carrying amount (all sheets added up) (v8679_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.