EBA · 2013_165 Final Q&A

FINREP validation rules - references to missing rows

Name: FINREP validation rules - references to missing rows: EBA Q&A — EU Financial Regulatory Q&A
Creator: European Banking Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: Regulation (EU) No 575/2013 (CRR)
Article: 99
Topic: Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by: Consultancy firm
Submitted: 2013-08-16
Answered: 2014-02-14
Answer provided by: ESAs (EBA, ESMA, EIOPA)

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Question

In the Validation Formulae (Appendix XV), there are many rows referred to that do not exist in the template (Appendix III). For example, in table 1.1 it is referred to rows 091, 092, 093, 094, 095, 171, 172, 173, 174, 175, 176, 177, 178, 231, 232, 233, 234, 235, 236 and 237, which do not exist in the template. There are many other similar examples. How should we interpret/handle these validation rules?

Background

We want to check that validation rules are followed before data is submitted, but it's difficult if not all rules are applicable.

Answer

The referred rows are in Annex IV 13 templates for non-IFRS reporters. The DPM includes both sets of templates in an integrated manner.

Original source: European Banking Authority, Q&A ID 2013_165

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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