EBA · 2023_6724 Rejected question

EBA validation rules v3900_s and v5693_s

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
430
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2023-02-21
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Question

Should the severity of EBA validation rules v3900_s  and v5693_s be changed from ‘non-blocking’ to ‘warning’ to allow for the possibility of negative interest income values?

Background

Under IFRS credit institution have a negative interest income for derivatives held for trading in the current year when this results from a correction (repayment) on interest income that was reported in previous financial years. Under these circumstances a negative interest income should be reported on Finrep templates F02.00; r0020; c0010 and F16.01; r0010/r0015; c0010. As a result EBA validations eba_3900_s  and eba_v5693_s, which validate that the Finrep reported interest income on these rows should be equal or higher than 0, will signal a non-blocking error. Should the severity of validation rules v3900_s  and v5693_s be changed from ‘non-blocking’ to ‘warning’ to allow for the possibility of negative interest income values?
No answer published yet.

Original source: European Banking Authority, Q&A ID 2023_6724

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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