Question ID:
2019_4611
Legal Act:
Regulation (EU) No 575/2013 (CRR) as amended
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 (as amended)
Article/Paragraph:
99
Disclose name of institution / entity:
No
Type of submitter:
Credit institution
Subject Matter:
FINREP Validation rule v2822_m
Question:

V2822_m: sum({F 32.01, r110, (c010, c060)}) = sum({F 05.01, r090, (c020-060)}) - Economic agents inconsistency : F 32.01, r110, (c010, c060) = non-financial corporation and households; F 05.01, r090, (c020-060) = all agents

Background on the question:

The inconsistency in validation rules may prevent us to respect them

Date of submission:
14/03/2019
Published as Final Q&A:
17/07/2020
EBA Answer:

F 05.01, r090 “Mortgage loans [Loans collateralized by immovable property]” has been modified to “Loans collateralized by immovable property” in the version 2.7 of DPM to unify the terms within the FINREP. The alignment in the Asset encumbrance template and related instruction has not been done. Originally, the two items had the same definition. The items in the validation rule are both referred to all counterparties and the validation rule is correct.
An alignment between Template 32.01, r 110 and Template F5.01 r 90 is needed. Furthermore the reference made in Annex 17 “Asset encumbrance”, paragraph 2.1.2 “Template: AE-ASS. Assets of the reporting institution – Instruction concerning specific rows“ has to be updated.

Status:
Final Q&A