EBA · 2022_6578 Rejected question

Validation rules RRDET_V6567_S_0001, RRDET_V6566_S_0001, and RRDET_V6327_M0001 relating to Template C 32.01 don't allow negative values.

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
430
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2022-09-12
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Question

Is there a reason for validation rules RRDET_V6567_S_0001, RRDET_V6566_S_0001, and RRDET_V6327_M0001 relating to Template C 32.01 to restrict the population to positive values?

Background

The validation rules RRDET_V6567_S_0001, RRDET_V6566_S_0001 and RRDET_V6327_M_0001 relating to Template C 32.01 do not allow for negative values. However, negative values are not in contradiction to IAS 39.89A. IAS 39.89A: For a fair value hedge of the interest rate exposure of a portion of a portfolio of financial assets or financial liabilities (and only in such a hedge), the requirement in paragraph 89(b) may be met by presenting the gain or loss attributable to the hedged item either: (a)  in a single separate line item within assets, for those repricing time periods for which the hedged item is an asset; or (b)  in a single separate line item within liabilities, for those repricing time periods for which the hedged item is a liability. Hence, limitations to positive values don’t allow for correct illustration of figures in reporting Template C 32.01.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2022_6578

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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