- Question ID
-
2024_7063
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Transparency and Pillar 3
- Article
-
449a
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) 2022/2453 - ITS on ESG disclosures
- Article/Paragraph
-
-
- Type of submitter
-
Credit institution
- Subject matter
-
Template 2 – Total gross carrying amount reported in column A
- Question
-
Should column a be equal to sum (columns b to g + o)*(1- column p) as per XBRL validation rule?
- Background on the question
-
With regard to Template 2 (D0200) on EPC’s, it appears that the following validation rules were not implemented correctly:
- v16049_m, v16078_m, v16080_m, v16082_m, v16084_m, v16086_m, v16088_m, v16090_m, v16092_m
As confirmed in the Final Answer to the Question Id 2022_6625, the gross carrying amount should comply with the following formula:
Column A = Columns from B to G + (O * (1 - P)) Or C0010 = sum (C0020 to C0070) + (C0150 * (1 – C0160))
However, the validation rules were implemented as follow:
C0010 = sum (C0020 to C0070 + C0150) * (1 – C0160))
Thus, control appears to be inoperant
- Submission date
- Rejected publishing date
-
- Rationale for rejection
-
This question has been rejected because the matter it refers to has already been identified and was considered in the last release of the validation rules. These validation rules are now deactivated.
- Status
-
Rejected question
