EBA · 2021_6312 Rejected question

FINREP - Validation rules EBA_v10610 on F18.0

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Annex III F18.0
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Individual
Submitted
2021-12-14
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Question

During the last reporting of 30/06/2021 and 30/09/2021 we received a return from ACPR about the validation rule EBA_v10610 on F18.0. The message is : "Failed XBRL rule v10610_m: [F 18.00.a (r0005;0010;0020;0030;0040;0050;0060;0070;0080;0090;0100;0110;0120;0130;0140;0150;0160;0170;0180;0181;0182;0183;0184;0185;0186;0191;0192;0193;0194;0195;0196;0900;0903;0197;0910;0913;0201;0330;0335)] {c0020} = {c0056} + {c0057} + {c0058}" We think the check is wrong on row 330. On this row, column 020 is the sum of rows 0180 + 0201 + 0231. Line 0231 corresponds to DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT or which the Finrep does not request a breakdown on the columns 0056 + 0057 + 0058.

Background

The ECB wants Q&A for the EBA validation rule that we are contesting.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2021_6312

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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