- Question ID
-
2014_1141
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - FINREP (incl. FB&NPE)
- Article
-
99
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Draft ITS on Supervisory Reporting of Institutions
- Article/Paragraph
-
Various
- Type of submitter
-
Credit institution
- Subject matter
-
Validations between F 13.01 and F 05
- Question
-
According to the Final Q&A 2013_512 (posted on 21/03/2014), “the amounts to be reported in templates F 05.00 and F 13.01 diverge. Within F 05.00, the outstanding amount of the loans shall be reported, while in F 13.01, it is the amount of the collateral that shall be declared capped by the amount of the loan”. “(…) That means that the validation rule v1074_m shall be expressed with the sign “<=”, that is, sum({F 13.01, r010, (c010-020)}) <= sum({F 05.00, r090, (c020-060)}”. We understand that if validation rule v1074_m is corrected, other validations that relate templates F13.01 and F05 with the sign“=” should be also modified. Would it be also necessary to correct the sign “=” on validations that are listed below? v1076_m v1077_m v1079_m v1080_m v1082_m v1083_m v1085_m (See example of validations v1076_m or v1077_m in attached document)
- Background on the question
-
These validations do not appear to be valid.
- Submission date
- Final publishing date
-
- Final answer
-
According to the FINREP instructions in Annex V (in particular paragraphs 41 and 80) of Regulation (EU) No 680/2014 – ITS on Supervisory Reporting of institutions (ITS on reporting) and the Q&A 2013_512, the amounts to be reported in templates F 05.00 and F 13.01 can be different. In the former, the carrying amount of loans shall be reported, while in the latter the amount of the collateral shall be reported, capped by the amount of the loan.
Consequently, the operator “=” of the following validation rules shall be changed in “=”:
v1074_m
v1076_m
v1077_m
v1079_m
v1080_m
v1082_m
v1083_m
v1085_m - Status
-
Final Q&A
- Answer prepared by
-
Answer prepared by the EBA.
Disclaimer
The Q&A refers to the provisions in force on the day of their publication. The EBA does not systematically review published Q&As following the amendment of legislative acts. Users of the Q&A tool should therefore check the date of publication of the Q&A and whether the provisions referred to in the answer remain the same.