EBA · 2018_3788 Final Q&A

Validation rule v3129_m (FINREP template 18 and 19 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 v3129_m requires for template 19 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 {F 19.00.a, c100 of which: Impaired (Non-performing (Forborne)} <= {F 18.00.a, c120 of which impaired (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 100 in template 19 and the column 120 in template 18 are both greyed out. Can you limit the validation rule v3129_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 19 the column 100 and in template 18 the column 120 for the rows (211;212;213;214;215;216;221;222;223;224;225;226;227;231) are greyed out. Therefor the validation rule does not apply to these rows.

Answer

Validation rule v3129_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 and F 19.00.a of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), as these cells are greyed. The scope of application of this validation rule was amended in version 2.8 of the reporting framework to remedy the issue.

Original source: European Banking Authority, Q&A ID 2018_3788

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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