EBA · 2023_6871 Rejected question

validation rules eba_v2822_m and eba_v2823_m

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - Asset Encumbrance
Submitted by
Credit institution
Submitted
2023-08-23
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Question

In finrep we report a negative amount in the cell F01.01 R250 C0010 "fair value changes of the hedged items in portfolio hedge of intererest rate risk". According to the validation rule V2823 we have to report this cell in the F32.01 line 120 "other", but if we do so the amount reported in F32.01 line 120 is negative and the AE reporting does not accept negative amounts. Another solution (our preference) is to report it together with the loans reported in F01.01, as the negative fair value in F01.01 R250 concerns a fair value correction on credits. In this case the F32.01 line 120 is positive and accepted, but the validation rules V2823 (check of F32.01 Line 120 with Finrep) and V2822 (check of F32.01 Line 110 with Finrep) are breached.

Background

There are only 2 solutions and one solution (F01.01 R250 in F32.01 R120) gives a blocking error in AE reporting and the other solution (F01.01 R250 sum up with the credit amounts in F01.01) gives a blocking dissemination error.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2023_6871

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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