EBA · 2018_3673 Final Q&A

Taxonomy 2.7.0.1 Validation Rules on FINREP 12.01

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Consultancy firm
Submitted
2018-01-20
Answered
2018-04-06
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

According to rule v5054_m, the total of the stage one allowance is limited to the provision for expected losses on household exposures only. Should this rule be superseded by v5554_h? Using the former rule will understate the true amount of the allowance.

Background

Implementation and testing of EBA validation rules for taxonomy 2.7.0.1 suggests that there is some inconsistency between rule v5054_m and v5554_h. There is also a similar issue with rules v5055_m and v5555_h respectively rules v5056_m and v5556_h.

Answer

Row 160 ‘of which: collectively measured allowances’ of template F 12.01 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) and the row 170 ‘of which: individually measured allowances’ of template F 12.01 are related to all exposures in stage 1. As a consequence the validation rule v5054_m is correct since the sum of row 160 and row 170 of template F 12.01 is equal to row 010. The validation rule v5554_h cannot supersede v5054_m since it allows another check: in particular, it verifies that the sum of row 020 ‘debt securities’ and row 080 ‘loans and advances’ is equal to row 010. Also the validation rules v5055_m and v5056_h are correct.

Original source: European Banking Authority, Q&A ID 2018_3673

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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