The rule in plain words
For credit for consumption: accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal accumulated negative changes in fair value due to credit risk on non-performing exposures (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.B: Of which: Credit for consumption, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = F_20.04: Of which: Credit for consumption, Accumulated negative changes in fair value due to credit risk on non-performing exposures (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 (II) (F 18.00.b)
Row
- 0933Of which: Credit for consumption
Column
- 0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Geographical breakdown of assets by residence of the counterparty (F 20.04)
Row
- 0240Of which: Credit for consumption
Column
- 0040Accumulated negative changes in fair value due to credit risk on non-performing exposures
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_18.00.b,r0933,c0130,} = sum({F_20.04,r0240,c0040,})Other rules on F 18.00.b
- Households: a calculation check across information on performing and non-performing exposures, and geographical breakdown of assets (F 20.04, row 0930, v8692_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 0923, v8691_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 0920, v8690_m)Warning
- The sum of two rows must equal credit for consumption, accumulated impairment (all sheets added up) (v8689_m)Warning
- The sum of two rows must equal loans collateralized by residential immovable property, accumulated impairment (all sheets added up) (v8688_m)Warning
- The sum of two rows must equal loans collateralized by commercial immovable property, accumulated impairment (all sheets added up) (v8687_m)Warning
- The sum of two rows must equal small and medium sized enterprises, accumulated impairment (all sheets added up) (v8686_m)Warning
- Closing balance, non-performing exposures, loans and advances must equal the sum of its three parts (F 24.02, v8052_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.