FINREP Validation rules v23845_h, v23846_h, v23847_h

Could the EBA clarify the rationale for excluding rows 0015, 0185, and 0365 from the new validation rules for template F 12.01.a? This change creates inconsistencies with cross-template validation rules such as: v6030_m : {tF_12.01.a, r0010, c0100} - {tF_12.01.a, r0015, c0100} = {tF_04.03.1, r0180, c0050} + {tF_04.04.1, r0140, c0050} v6033_m : {tF_12.01.a, r0180, c0100} - {tF_12.01.a, r0185, c0100} = {tF_04.03.1, r0180, c0060} + {tF_04.04.1, r0140, c0060} v6036_m : {tF_12.01.a, r0360, c0100} - {tF_12.01.a, r0365, c0100} = {tF_04.03.1, r0180, c0070} + {tF_04.04.1, r0140, c0070} These rules assume that rows 0010, 0180, and 0360 include “Cash balances at central banks and other demand deposits.” Additionally, the items “of which: collectively measured allowances” and “of which: individually measured allowances” will no longer consider these balances because the related rules (v5054_m, v5055_m, v5056_m) reference rows 0010, 0180, and 0360 only. Could the EBA confirm whether this exclusion is intentional and, if so, provide guidance on how to reconcile these templates and validation rules?

The previous validation rules v5554_h, v5555_h, and v5556_h applicable to template F 12.01.a have been replaced by new rules v23845_h, v23846_h, and v23847_h. The new rules are defined as follows: v23845_h : {r0010} = {r0020} + {r0080} v23846_h : {r0180} = {r0190} + {r0250} v23847_h : {r0360} = {r0370} + {r0430} Unlike the previous rules, these do not include rows 0015, 0185, and 0365 (“Cash balances at central banks and other demand deposits”).