EBA · 2024_7248 Rejected question
v22331_s (IRRBB) - non-negative rule not applicable to some rows
- Regulation
- Regulation (EU) No 575/2013 (CRR)
- Article
- 430, para. 7
- Topic
- Interest Rate Risk for Banking Book (IRRBB)
- Submitted by
- Credit institution
- Submitted
- 2024-11-13
Question
Validation rule v22331_s ({J 03.00} >= 0) should not be applied on rows r0140, r0160, r0170, r0470, r0490, r0500 for column c030 (Level of EVE - Baseline scenario). Could you pls adjust the validation rule?
Background
According to Reporting instructions: Asset side: derivatives held under hedge accounting regime under the applicable accounting framework whereby the hedged item is an interest-rate sensitive asset. The hedging instrument related to the asset is sometimes positive, sometimes negative. This means the >=0 rule is not always valid. Liability side: derivatives held under hedge accounting regime under the applicable accounting framework whereby the hedged item is an interest-rate sensitive liability. The hedging instrument related to the liability is sometimes positive, sometimes negative. This means the >=0 rule is not always valid.
No answer published yet.
Original source: European Banking Authority, Q&A ID 2024_7248
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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