Question ID
2023_6754
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - Funding Plans
Article
430
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Reporting Framework 2.9
Type of submitter
Credit institution
Subject matter
Incorrect validation rules related to Funding Plan
Question

We observed that the following validation rules are causing error in submission to NBB Onegate via dissemination exchange and thus being refused to be accepted in the system.

1) eba_v6230_m

2) eba_v08995_m

3) eba_v08991_m

Background on the question

1) eba_v6230_m

>v6230_m: [P 01.02 (All rows)] if {c010} != 0 then {c030} != 0 and {c040} != 0 and {c050} != 0<

P_01.02[][145][030]

XBRL:MET(EBA:mi53)EBA:APL(x74)EBA:BAS(x7)EBA:CPS(x10)EBA:CSC(x6)EBA:MCB(x94)EBA:MCY(x135)EBA:REF(x12)

$b

1490000000

P_01.02[][145][010]

XBRL:MET(EBA:mi53)EBA:APL(x74)EBA:BAS(x7)EBA:CPS(x10)EBA:MCB(x94)EBA:MCY(x135)EBA:REF(x5)

$a

8135934941.97

Please note that based on our funding plan, deposits from central bank (TLTRO position) will be fully paid until 2024, therefore 2024 and 2025 position will be zero. Thus, its a valid data point that our report will present zero in row 145 for col 40 and 50.

2) eba_v08995_m

ShortDescription>Total debt securities issued in FP {P01.02,r340,c010} should be equal to the value in FINREP ({F08.01.a,r0360,c0010+c0020+c0030+c0034+c0035}

FormulaExpression: 7969400448.11 = 5378723041.6

Difference = 2590677406.51

The difference is related to Tier 1 and Tier 2 capital that are included as debt securities issued in funding plan but included in FINREP as deposits from credit institutions.

3) eba_v08991_m

ShortDescription>Deposits from credit institutions (excl. repurchase agreements) in FP {P01.02,r130,c010} should be equal to the value in FINREP ({F08.01.a,r0170+r0180+r0190,c0010+c0020+c0030+c0034+c0035}

FormulaExpression: 10056503162.6 = 12647446370.96 

Difference:  -2590943208.36

This difference is related to Tier 1 (r191) and Tier 2 capital (r192) = 2590677406.51 an

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because it is considered that EBA guidance or clarification is not needed with regard to the issue that it raises. For example, this can be the case where it is considered that the existing regulatory framework is sufficiently clear and unambiguous, or where different practices may be possible but it is not currently necessary to harmonise these further through the Q&A process.

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Status
Rejected question