EBA · 2024_7063 Rejected question

Template 2 – Total gross carrying amount reported in column A

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
449a
Topic
Transparency and Pillar 3
Submitted by
Credit institution
Submitted
2024-04-23
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Question

Should column a be equal to sum (columns b to g + o)*(1- column p) as per XBRL validation rule?

Background

With regard to Template 2 (D0200) on EPC’s, it appears that the following validation rules were not implemented correctly: v16049_m, v16078_m, v16080_m, v16082_m, v16084_m, v16086_m, v16088_m, v16090_m, v16092_m As confirmed in the Final Answer to the Question Id 2022_6625, the gross carrying amount should comply with the following formula:  Column A = Columns from B to G + (O * (1 - P)) Or C0010 = sum (C0020 to C0070) + (C0150 * (1 – C0160)) However, the validation rules were implemented as follow: C0010 = sum (C0020 to C0070 + C0150) * (1 – C0160)) Thus, control appears to be inoperant
No answer published yet.

Original source: European Banking Authority, Q&A ID 2024_7063

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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