Question ID:
2016_2573
Legal Act:
Regulation (EU) No 575/2013 as amended by Regulation (EU) 2019/876 – CRR2
Topic:
Supervisory reporting
Article:
99
COM Delegated or Implementing Acts/RTS/ITS/GLs:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
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

Date of submission:
15/01/2016
Published as Final Q&A:
13/12/2019
EBA 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
Managers uploads: