EBA · 2018_3787 Final Q&A

Validation rule v2707_m (FINREP template 18 IFRS 9)

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2018-04-04
Answered
2018-10-05
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

The validation rule v2707_m requires for template 18 FINREP for all rows (010;020;030;040;050;060;070;080;090;100;110;120;130;140;150;160;170;180;181;182;183;184;185;186;191;192;193;194;195;196;197;201;211;212;213;214;215;216;221;222;223;224;225;226;227;231;330) that column c120 of which impaired should be <= c060 Total non-performing. For most rows this validation rule is correct. But for the rows (211;212;213;214;215;216;221;222;223;224;225;226;227;231) the column 120 is greyed out. Can you limit the validation rule v2707_m to the rows (010;020;030;040;050;060;070;080;090;100;110;120;130;140;150;160;170;180;181;182;183;184;185;186;191;192;193;194;195;196;197;201;330)?

Background

In template 18 the column 120 for the rows (211;212;213;214;215;216;221;222;223;224;225;226;227;231) is greyed out. Therefor the validation rule does not ably to these rows.

Answer

Validation rule v2707_m shall not be applied to rows 211, 212, 213, 214, 215, 216, 221, 222, 223, 224, 225, 226, 227 and 231 of template F 18.00.a of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), as these cells are greyed for column 120. The scope of application of this validation rule was amended in v2.8 of the reporting framework to remedy the issue.

Original source: European Banking Authority, Q&A ID 2018_3787

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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