EBA · 2025_7543 Rejected question

Validation rules taxonomy V4.0 C06.02, v23688_s

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
NA
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2025-08-01
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Question

The EBA Validation rules taxonomy v23688_s seems not relevant.

Background

The instructions for columns 0360 to 0400 'Consolidated Own Funds' specify that consolidated own funds originating from the balance sheet should be reported, excluding funds provided by other entities of the group. This refers to Article 18 of the CRR. We understand this to mean reporting the contributive view to consolidated own funds. In some cases, the contribution of reserves in the balance sheet could be negative, then the new control v23688_s is not consistent with the instructions, because it demands that columns 0360 to 0480 could be only positive or equal to zero.  Moreover, before taxonomy version V4.0, control v3696_s was implemented without columns 0360 to 0390.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7543

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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