EBA · 2021_5705 Final Q&A

FINREP V6301_m: for the rows (010;090;670) the {c010} != empty

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2021-01-27
Answered
2021-06-25
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

How should small institutions, without financial cost, fill in rows 10, 90 and 670 of FI_2 to comply with validation rule v6301?

Background

Validation rule v6301 appears as breached when the cells for financial cost has a value of zero. However, this situation, verified by the supervisor, takes places in a small institution with little and simple activity and whose only funds are deposits with no financial cost.

Answer

The case of an institution having no financial cost can possibly exist at the early stages of development, hence, the possibility of having a value of zero is allowed in the validation rule. The validation rule prevents reporting an empty value but does not prevent reporting a zero. An institution with no financial costs can comply with the validation simply by reporting an explicit zero. This corresponds to the requirement to send an “interesting zero” as described in the EBA XBRL filing rules. Therefore, the validation rule will be kept unchanged.

Original source: European Banking Authority, Q&A ID 2021_5705

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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