- Question ID
-
2016_2573
- 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
- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
Annex V
- Name of institution / submitter
-
SGACPR
- Country of incorporation / residence
-
France
- Type of submitter
-
Competent authority
- Subject matter
-
Two validation rules on "Treasury shares" no more available considering the cancellation of another validation rule on the same matter
- Question
-
Why validation rules v2060_s (for FINREP F01.03, rows 240,260, col 010) and v2061_s (for FINREP F17.03, rows 340,360, col 010), asking for negative value are still active while the n° v2028_s (for FINREP F46.00, rows 010,040,210, col 090,110), for same value as the 2 precedent controls, asking for negative value too, has been deleted in the version 2.3
- Background on the question
-
Incoherence in validation rules
- Submission date
- Final publishing date
-
- Final answer
-
The rows included in the validation rules v2060_s and v2061_s have a ‘(-)’ at the beginning of their label. According to Annex V, part 1, paragraph 9 of Regulation (EU) 680/2014 (ITS on Supervisory Reporting) those items shall be reported in negative. Therefore, validation rules v2060_s and v2061_s correctly check that no positive values are reported and will not be deactivated.
Validation rule v2028_m was deleted because it is already covered by the validation rules v1323_m, v1325_m, v3472_i and v3474_i. - Status
-
Final Q&A
- Answer prepared by
-
Answer prepared by the EBA.