Question ID:
2013_165
Legal Act:
Regulation (EU) No 575/2013 (CRR)
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:
ITS - Annex XV Validation formulas
Disclose name of institution / entity:
No
Type of submitter:
Consultancy firm
Subject Matter:
FINREP validation rules - references to missing rows
Question:

In the Validation Formulae (Appendix XV), there are many rows referred to that do not exist in the template (Appendix III). For example, in table 1.1 it is referred to rows 091, 092, 093, 094, 095, 171, 172, 173, 174, 175, 176, 177, 178, 231, 232, 233, 234, 235, 236 and 237, which do not exist in the template. There are many other similar examples. How should we interpret/handle these validation rules?

Background on the question:

We want to check that validation rules are followed before data is submitted, but it's difficult if not all rules are applicable.

Date of submission:
16/08/2013
Published as Final Q&A:
14/02/2014
Final Answer:

The referred rows are in Annex IV 13 templates for non-IFRS reporters. The DPM includes both sets of templates in an integrated manner.

Status:
Final Q&A
Answer prepared by:
Answer prepared by the EBA.
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