The rule in plain words
Loans with LTV ratio higher than 100%, non Performing must equal loans with a LTV higher than 100%, non Performing (under loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property) plus loans with a LTV higher than 100%, non Performing (under loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property).
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_18.02.A: Of which: Loans with LTV ratio higher than 100%, Non Performing = F_23.03: Loans and advances to small and medium-sized enterprises (NFCs) collateralised by commercial immovable property, of which: Loans with a LTV higher than 100%, Non Performing + F_23.03: Loans and advances to non-financial corporations (NFCs) other than SMEs collateralised by commercial immovable property, of which: Loans with a LTV higher than 100%, Non Performing
What to do if your filing fails it
- 01Open the templates 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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 18.02 and 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
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (I) (F 18.02.a)
Row
- 0060Of which: Loans with LTV ratio higher than 100%
Column
- 0080Non Performing
Loans and advances collateralised by immovable property: Breakdown by LTV ratios (F 23.03)
Rows
- 0080of which: Loans with a LTV higher than 100%
- 0120of which: Loans with a LTV higher than 100%
Column
- 0060Non Performing
A worked example
The first of its checks, with simple numbers.
Loans with LTV ratio higher than 100%, non Performing must then be 2,000.
A file that reports 2,000 passes. One that reports 2,100 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_18.02.a,r0060,c0080,} = {F_23.03,r0080,c0060,} + {F_23.03,r0120,c0060,}Other rules on F 18.02.a
- Loans with LTV ratio higher than 80% and less than or equal to 100%, non Performing must equal the sum of its two parts (v89848_h)Warning
- Loans with LTV ratio higher than 60% and less than or equal to 80%, non-performing exposures with forbearance measures must equal the sum of its two parts (v89850_h)Warning
- Loans with LTV ratio higher than 60% and less than or equal to 80%, non Performing must equal the sum of its two parts (v89847_h)Warning
- Loans with LTV ratio higher than 60% and less than or equal to 80%, unlikely to pay that are not past due or past due <= 90 days must equal the sum of its two parts (v89851_h)Warning
- Loans collateralised by commercial immovable property, exposures with forbearance measures must equal the sum of its two parts (v89846_h)Warning
- Loans with LTV ratio higher than 60% and less than or equal to 80%, exposures with forbearance measures must equal the sum of its two parts (v89852_h)Warning
- Loans collateralised by commercial immovable property, unlikely to pay that are not past due or past due <= 90 days must equal the sum of its two parts (v89845_h)Warning
- Loans with LTV ratio higher than 80% and less than or equal to 100%, non-performing exposures with forbearance measures must equal the sum of its two parts (v89853_h)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.