- Question ID
-
2021_6314
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - COREP (incl. IP Losses)
- Article
-
172
- Paragraph
-
1
- Subparagraph
-
e
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Not applicable
- Article/Paragraph
-
172 (1) (e) CRR
- Type of submitter
-
Credit institution
- Subject matter
-
Validation rule v09753_m
- Question
-
Should the validation rule v09753_m be adapted for column 0060 “Number of obligors”?
- Background on the question
-
The validation rule v09753_m checks the sum in column 0060 “Number of obligors” of C08.03. EBA_v09753: [C 08.03 (c0010;0020;0030;0040;0060;0090;0100;0110, All sheets)] {r0010} = {r0020} + {r0030}
Differences between row 0010 and sum of rows (0020+0030) in column 0060 are possible because of Article 172 (1) e) CRR:
“… separate exposures to the same obligor shall be assigned to the same obligor grade, irrespective of any differences in the nature of each specific transaction. However, where separate exposures are allowed to result in multiple grades for the same obligor, the following shall apply:
(i) country transfer risk, this being dependent on whether the exposures are denominated in local or foreign currency,
(ii) the treatment of associated guarantees to an exposure may be reflected in an adjusted assignment to an obligor grade
(iii) consumer protection, bank secrecy or other legislation prohibit the exchange of client data.” - Submission date
- Rejected publishing date
-
- Rationale for rejection
-
This question has been rejected because the matter it refers to has already been identified and will be considered for a forthcoming version of the Reporting framework and release of the respective validation rules.
For further information on the purpose of this tool and on how to submit questions, please see “Additional background and guidance for asking questions”.
- Status
-
Rejected question
