The rule in plain words
For loans and advances: non-financial corporations, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal small and medium-sized Enterprises, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions plus non-financial corporations - other than SMEs, accumulated impairment, accumulated negative changes in fair value due to credit risk.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_18.00.B: Non-financial corporations, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions = F_18.00.B: Of which: Small and Medium-sized Enterprises, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions + F_23.04: of which: Non-financial corporations - other than SMEs, Accumulated impairment, accumulated negative changes in fair value due to credit risk
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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 18.00 and F 23.04 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
Information on performing and non-performing exposures (II) (F 18.00.b)
Rows
- 0120Non-financial corporations
- 0130Of which: Small and Medium-sized Enterprises
Column
- 0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Row
- 0130of which: Non-financial corporations - other than SMEs
Column
- 0010Accumulated impairment, accumulated negative changes in fair value due to credit risk
A worked example
The first of its checks, with simple numbers.
Non-financial corporations, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions 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_18.00.b,r0120,c0130,} = {F_18.00.b,r0130,c0130,} + {F_23.04,r0130,c0010,}Other rules on F 18.00.b
- Loans and advances: non-financial corporations, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its two parts (row 0120, v89860_h)Warning
- Non-financial corporations, non-performing exposures, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its two parts (v89862_h)Warning
- Non-financial corporations, non-performing exposures, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must equal the sum of its two parts (v89863_h)Warning
- Non-financial corporations, performing exposures, accumulated impairment and provisions must equal the sum of its two parts (v89864_h)Warning
- Non-financial corporations, performing exposures, accumulated impairment and provisions must equal the sum of its two parts (v89865_h)Warning
- Non-financial corporations, past due > 1 year <= 2 years must equal the sum of its two parts (v89866_h)Warning
- Non-financial corporations, past due > 1 year <= 2 years must equal the sum of its two parts (v89867_h)Warning
- Non-financial corporations, past due > 2 years <= 5 years must equal the sum of its two parts (v89868_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.