EBA · 2022_6390 Rejected question

Validation rule v1376

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Annex V, para. 23
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2022-03-07
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Question

Is validation rule v1376 applicable when Achmea Bank amortizes the fee expenses, and the intercompany party does not amortizes related fee expenses? As a result of the amortisation, the intercompany fee expenses is greater than the total fee expenses.

Background

Validation rule v1376 states that de intercompany fee expenses cannot be greater than the total fee expenses. However, Achmea Bank amortizes the fee expenses with the intercompany party which results in a positieve impact in the profit and loss. As the intercompany party does not amortizes the related fee expenses, the intercompany position fee expenses (F31.02 line 0050) is greater than the total position fee expenses (F02.00 line 0210). As the related party does not amortizes the fee expenses, the amortisation is not part of the related party fee expenses.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2022_6390

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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