Inconsistent validation rules of asset encumbrance templates (F 32.01, F 32.04, F 36.01)

Question 1 Validation rule v2823_m aims to check that assets other than equity and debt instruments are equal in template F 32.01 (Asset Encumbrance) of Annex XVI to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) and in template F 01.01 (FINREP) of Annexes III and IV to the ITS on Supervisory Reporting. The validation rule does not work because ‘Property, Plant and Equity’ and ‘Goodwill’ as reported in F 01.01 are not included in the formula (but they should be because they are neither debt nor equity instruments). The validation rule will be adapted accordingly. Question 2 The scope of validation rules v2864_m and v2865_m has been amended. They will not apply anymore to row 060 of template F 32.04 of Annex XVI to the ITS on Supervisory Reporting with effect of end of June 2017. Question 3 v3309_i verifies that the total assets reported in template F 36.01 of Annex XVI and template F 01.01 of Annexes III and IV to the ITS on Supervisory Reporting are equal. This validation rule holds in any case, considering the fact that the instructions on c180 of F 36.01 of Annex XVI (via the reference to row 010 of F 32.01) require the ‘Total assets of the reporting institution registered in its balance sheet’ to be reported.