EBA · 2016_2850 Final Q&A

FINREP validation rules

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Competent authority
Submitted
2016-08-01
Answered
2017-02-03
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Validation rules v1702_m and v1703_m seem to be uncorrect

Background

Validation rule v1702_m says that the amount reported in template 10.00 row 290 column 022 should be equal to the amount reported in template 01.01 row 092 column 010. We assume that in template 10.00 column 022 should be replaced by column 010 (carrying amount instead of market value). So validation rule v1702_m should be amended in the following way: {F 10.00, r290,c010} = {F 01.01, r092,c010} Likewise validation rule v1703_m should be amended as follows: {F 10.00, r290,c020} = {F 01.02, r062,c010}

Answer

The validation rules v_1702_m and v1703_m will be amended since they – as currently defined – cannot apply to certain nGAAP reports. Indeed, the carrying values reported in templates F 01.01 and F 01.02 of Annex IV of Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) do not always correspond to the mark-to-market values reported in template F 10.00 of Annex IV of the ITS on Supervisory Reporting.

Original source: European Banking Authority, Q&A ID 2016_2850

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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