Single Rulebook Q&A

Question ID: 2018_3692
Legal act : Regulation (EU) No 575/2013 (CRR) as amended
Topic : Supervisory reporting
Article: 99
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
Article/Paragraph : NA
Type of submitter:
Subject matter : Validation rule v_1044_m (FINREP template 16.3 IFRS9)

The validation rule v1044_m requires that for template F 16.03 the following condition is fulfilled: {r090} = sum(r010-080).

However, in taxonomy v2.7 template F 16.03 has been amended: row 015 (of which: Economic hedges with use of the fair value option) has been added. Is the validation rule v1044_m still valid?

Background on the question:

A row was added to template F 16.3 but there has been no amendment of the validation rule for the template.


Date of submission: 05/02/2018
Published as Final Q&A: 06/04/2018
EBA answer:

The row 015 added to template F 16.03 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) by Regulation (EU) 2017/1443 is a memorandum item that should not be considered in the totals; therefore the formula for the calculation of the totals as defined by v1044_m will be amended in order not to take r015 into consideration.

Status: Final Q&A
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