EBA · 2014_1261 Final Q&A

Annex I, C 05.01

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Art 99
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Consultancy firm
Submitted
2014-06-04
Answered
2016-09-09
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

I am a little confused by two validations with the ID of V2000_s and V2035_s. My understanding is that column 50 should be a percentage but validation rule (V2035_s) states that it must be >=0 and column 10 should be the absolute number but the validation rule (V2000_s) shows that this should be <=0.

Background

Attempting to complete C 05.01

Answer

According to Article 468 of Regulation (EU) No 575/2013 (CRR) institutions shall remove from their Common Equity Tier 1 the applicable percentage of unrealised gains. Only the resulting amount shall not be removed from CET1. Since reductions of own funds have to reported as negative figures (see also Part I, chapter 1.3, paragraph 9 of Annex II to Regulation (EU) No 680/2014 - ITS on supervisory reporting), validation rule v2000_s is correct. According to Article 17 (1) (b) (b) of the ITS on supervisory reporting percentages shall be expressed as per unit with a minimum precision equivalent to four decimals. The range of possible values is between 0 and 1 and therefore validation rule v2035_s is fulfilled.

Original source: European Banking Authority, Q&A ID 2014_1261

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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