EBA · 2022_6627 Rejected question

Validation rules of C 05.01 - IFRS9 transitionals

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
430
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2022-10-31
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Question

How should the impacts of the transitional arrangements IFRS9 on impairments be reported in template C 05.01, in particular the impacts on Total Risk Exposure in column 0040? The guidelines for rows r0440 to r0443 and columns 0010 to 0040 are quite clear. But what about the totals for {r0100, c0040} and {r0010, c0040}?

Background

There is a validation error regarding v3689_s for cell {C 05.01, r0010, c0040}, if we sum up the negative value accepted in {C 05.01, r0440, c0040}; but no error if we do not fill in {C 05.01, r0010, c0040} There is an inconsistency with the proposed links in the EBA Transparency Exercise, when calculating the capital ratios without application of IFRS9 transitional, if cell {C 05.01, r0010, c0040} is left blank There is an inconsistency with the proposed links in the SRB LDR template T 02.00, for the same reason as above.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2022_6627

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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