EBA · 2018_3692 Final Q&A

Validation rule v_1044_m (FINREP template 16.3 IFRS9)

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2018-02-05
Answered
2018-04-06
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

The validation rule v1044_m requires that for template F 16.03 the following condition is fulfilled: {r090} = sum(r010-080). However, in taxonomy v2.7 template F 16.03 has been amended: row 015 (of which: Economic hedges with use of the fair value option) has been added. Is the validation rule v1044_m still valid?

Background

A row was added to template F 16.3 but there has been no amendment of the validation rule for the template.

Answer

The row 015 added to template F 16.03 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) by Regulation (EU) 2017/1443 is a memorandum item that should not be considered in the totals; therefore the formula for the calculation of the totals as defined by v1044_m will be amended in order not to take r015 into consideration.

Original source: European Banking Authority, Q&A ID 2018_3692

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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