EBA · 2022_6447 Rejected question

COREP reporting in case of positive impairments for purchased or originated credit-impaired financial assets (POCI)

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
430
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2022-05-11
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Question

In case of purchased or originated credit-impaired financial assets (POCI), also positive values for value adjustments can be reported in COREP reports. Some DPM validation rules do not allow reporting positive values. Since it is possible to have positive impairments for the POCI assets, could the validation rule be modified in this respect?

Background

In case of purchased or originated credit-impaired financial assets (POCI), also positive values can be reported in COREP template C 07.00, column 0030. Some DPM validation rules (listed below) do not allow the reporting of positive values and, consequently, reports are rejected.  Warning: v3699_s: [C 07.00.a (All rows, c0030, All sheets)] {C 07.00.a} <= 0 Error: v3708_s: [C 07.00.c (r0290;0310, c0030;0216;0217, s0001;0002;0003;0004;0007;0008;0009)] {C 07.00.c} <= 0 Warning: v2040_s: [C 07.00.d (r0300;0320, c0030;0216;0217, s0001;0002;0003;0004;0007;0008;0009)] {C 07.00.d} <= 0 Please refer also to the Q&A  2018_3876  for similar issue for FINREP reporting.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2022_6447

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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