EBA · 2014_924 Final Q&A

Annex XV - Validation formulae and FINREP F 05.00

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
81
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Consultancy firm
Submitted
2014-03-10
Answered
2014-09-26
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

In Report F05.00 - Breakdowns of Loans and Advances by Product, there is validation rule the following validation rule: ID: v0875_m {r080} = sum(r010-070) R080 is using MCY dimension's x469, and R010-070 are using x469's children in MC1 hierarchy, except for R070. R070 is using x226, which is not part of the hierarchy but standalone member in MCY dimension. In addition, x469 has x8 as its children which has nothing to do with it.

Background

Failure of validation rules due to inconsistency in taxonomy

Answer

Validation rule v0875_m is correct. Also the definitions of rows 010-080 of F 05.00 Template in the DPM are correct. MC1 hierarchy has to be changed in the next available version of the Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions (ITS) to include the member x226 (2206 Loans and advances. Advances that are not loans) instead of member x8 (1828, Accounting Hedges. Ineffectiveness in profit or loss from hedges of net investments in foreign operations).

Original source: European Banking Authority, Q&A ID 2014_924

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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