Single Rulebook Q&A

Question ID: 2018_3787
Legal act : Regulation (EU) No 575/2013 (CRR) as amended
Topic : Supervisory reporting
Article: 99
COM Delegated or Implementing Acts/RTS/ITS/GLs: Draft ITS on Supervisory Reporting of Institutions
Article/Paragraph : Annexes III and IV to Regulation (EU) No 680/2014
Type of submitter: Credit institution
Subject matter : Validation rule v2707_m (FINREP template 18 IFRS 9)

The validation rule v2707_m requires for template 18 FINREP for all rows (010;020;030;040;050;060;070;080;090;100;110;120;130;140;150;160;170;180;181;182;183;184;185;186;191;192;193;194;195;196;197;201;211;212;213;214;215;216;221;222;223;224;225;226;227;231;330) that column c120 of which impaired should be <= c060 Total non-performing. For most rows this validation rule is correct. But for the rows (211;212;213;214;215;216;221;222;223;224;225;226;227;231) the column 120 is greyed out. Can you limit the validation rule v2707_m to the rows (010;020;030;040;050;060;070;080;090;100;110;120;130;140;150;160;170;180;181;182;183;184;185;186;191;192;193;194;195;196;197;201;330)?

Background on the question:

In template 18 the column 120 for the rows (211;212;213;214;215;216;221;222;223;224;225;226;227;231) is greyed out. Therefor the validation rule does not ably to these rows.

Date of submission: 04/04/2018
Published as Final Q&A: 05/10/2018
EBA answer:

Validation rule v2707_m shall not be applied to rows 211, 212, 213, 214, 215, 216, 221, 222, 223, 224, 225, 226, 227 and 231 of template F 18.00.a of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), as these cells are greyed for column 120.

The scope of application of this validation rule was amended in v2.8 of the reporting framework to remedy the issue.

Status: Final Q&A
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