According to the Final Q&A 2013_512 (posted on 21/03/2014), “the amounts to be reported in templates F 05.00 and F 13.01 diverge. Within F 05.00, the outstanding amount of the loans shall be reported, while in F 13.01, it is the amount of the collateral that shall be declared capped by the amount of the loan”. “(…) That means that the validation rule v1074_m shall be expressed with the sign “<=”, that is, sum({F 13.01, r010, (c010-020)}) <= sum({F 05.00, r090, (c020-060)}”. We understand that if validation rule v1074_m is corrected, other validations that relate templates F13.01 and F05 with the sign“=” should be also modified. Would it be also necessary to correct the sign “=” on validations that are listed below? v1076_m v1077_m v1079_m v1080_m v1082_m v1083_m v1085_m (See example of validations v1076_m or v1077_m in attached document)

These validations do not appear to be valid.

According to the FINREP instructions in Annex V (in particular paragraphs 41 and 80) of Regulation (EU) No 680/2014 – ITS on Supervisory Reporting of institutions (ITS on reporting) and the Q&A 2013_512, the amounts to be reported in templates F 05.00 and F 13.01 can be different. In the former, the carrying amount of loans shall be reported, while in the latter the amount of the collateral shall be reported, capped by the amount of the loan.

Consequently, the operator “=” of the following validation rules shall be changed in “<=”:

v1074_m

v1076_m
v1077_m
v1079_m
v1080_m
v1082_m
v1083_m
v1085_m