EBA · 2024_7131 Rejected question

Funding plan validation rule EBA_v08990

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Not applicable
Topic
Supervisory reporting - Funding Plans
Submitted by
Credit institution
Submitted
2024-07-03

Question

How can we solve a breach in the v08990_m rule, when the items compared between the Funding plan template P01.02 and the FINREP F08.01 template are not compatible ? Indeed, the deposits from non-financial corporations to be declared in P01.02 in line r060 are supposed to exclude those held for sale, but their amount is compared to the FINREP amount that includes the portion held for trading.

Background

It seems there are discrepancies between the Taxonomy/DPM published and the validation rules implemented. See file "DPM table layout and data point categorisation [ZIP, 8027 KB]" published for the Reporting Framework 3.2 on the EBA website : https://www.eba.europa.eu/risk-and-data-analysis/reporting-frameworks/reporting-framework-32 / https://www.eba.europa.eu/sites/default/files/2023-11/7e727bbe-83e4-4faa-938e-7580a29d5482/3.2%20table%20layouts.zip. In the published EBA taxonomy (Reporting framework 3.2), the accounting dimension code (APL:PL)  in the column M of the Annotated table layout 321-P2-FP 3.2.1 excel file for P01.02 row 060 is (PL:x74) = Accounting portfolios for financial liabilities OTHER THAN CLASSIFIED AS HELD FOR SALE, provocating a breach with EBA validation rule v08990_m. Indeed v08990_m rule compares {P01.02,r060,c010} and {F08.01.a,r0270+r0280+r0290,c0010+c0020+c0030+c0034+c0035}, whereas, c0010 column in F08.01 is related to transactions held for sale.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2024_7131

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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