The rule in plain words
Gross carrying amount of instruments, for the following types of forbearance measures, non-financial corporations must equal non-financial corporations - SMEs, exposures with forbearance measures plus non-financial corporations - other than SMEs, exposures with forbearance measures.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_26.00.A: Gross carrying amount of instruments, for the following types of forbearance measures:, of which: Non-financial corporations = F_23.02: of which: Non-financial corporations - SMEs, of which: Exposures with forbearance measures + F_23.02: of which: Non-financial corporations - other than SMEs, of which: Exposures with forbearance measures
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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 26.00 and F 23.02 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
Loans and advances: additional information on gross carrying amounts (F 23.02)
Rows
- 0040of which: Non-financial corporations - SMEs
- 0060of which: Non-financial corporations - other than SMEs
Column
- 0020of which: Exposures with forbearance measures
Forbearance management and quality of forbearance (I) (F 26.00.a)
Row
- 0020Gross carrying amount of instruments, for the following types of forbearance measures:
Column
- 0070of which: Non-financial corporations
A worked example
The first of its checks, with simple numbers.
Gross carrying amount of instruments, for the following types of forbearance measures, non-financial corporations 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_26.00.a,r0020,c0070,} = {F_23.02,r0040,c0020,} + {F_23.02,r0060,c0020,}Other rules on F 23.02
- Gross carrying amount of instruments, for the following types of forbearance measures, performing non-financial corporations must equal the sum of its two parts (v903241_h)Warning
- Loans and advances with forbearance measures: a lower-limit check across forbearance management and quality of forbearance, and loans and advances (F 26.00.a, v903297_h)Warning
- Non-financial corporations: a lower-limit check across forbearance management and quality of forbearance, and loans and advances (F 26.00.a, v903298_h)Warning
- Past due > 30 days <= 90 days cannot be negative (v8421_s)Warning
- None of the 204 values it checks in loans and advances can be negative (v8420_s)Warning
- Closing balance, non-financial corporations must equal the sum of its two parts (F 24.01, v8312_h)Warning
- None of the 328 values it checks in loans and advances can be negative (v8311_s)Warning
- None of the 54 values it checks in loans and advances can be negative (v8310_s)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.