EBA · 2023_6890 Rejected question

Templates C01 and C04 Validation rule v4811_m

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
159
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2023-09-21
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Question

The v4811_m validation rule states that the control checks that the sum of IRB shortfall (-) of specific credit risk adjustments to expected losses (both defaulted and non defaulted exposures) in the C04.00 template (rows 0100 and 0145) must be equal to the row 0380 in template C01.00 - Own funds. Both factors of the formula, as described in the Instructions, do not cover the same scope and cannot be equal.

Background

This rule cannot be validated because both factors of the formula are not covering the same scope. According to the Instructions, the cell 0380 in template C01 - own fund covers the whole scope of expected loss amounts including equity exposures. For the amounts collected in CA4 file rows 0100 and 0145, Instructions refer to expected losses eligible excluding points 7, 8 and 9 of article 158 CRR, meaning equity exposures are excluded.
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Original source: European Banking Authority, Q&A ID 2023_6890

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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