Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - COREP (incl. IP Losses)
Validation rules v0508_m, v0514_m, v0532_m and v0538_m
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
ITS on supervisory reporting - Annex XV - C 12.00, C 13.00
Disclose name of institution / entity:
Name of institution / submitter:
Unicredit Bank AG
Country of incorporation / residence:
Type of submitter:
Credit institution
Subject Matter:
CoRep 12 and 13 - Validation rules v0508_m, v0514_m, v0532_m and v0538_m

The validation rules v0508_m and v0514_m for C 12.00 cannot be true at the same time in case there is any exposure subject to Look-Through or Internal Assesment Approach (breakdown of outstanding positionsaccording to CQS at inception is not applicable in these cases). The same applies for rules v0532_m and v0538_m for C 13.00 in case of Look-Through, Internal Assesment Approach or Supervisory Formula Method.

Background on the question:

The reference is the last available Implementing Technical Standards (ITS) on supervisory reporting published by EBA.

Date of submission:
Published as Final Q&A:
Final Answer:

Only positions under the Ratings Based Method and unrated positions are reported in rows 250 to 290 in C 12.00 (CR SEC SA) and 430 to 540 in C 13.00 (CR SEC IRB) of Annex I of Regulation (EU) No 680/2014 - ITS on Supervisory reporting. This also holds for the columns 190 to 210, 330 and 340 of C 12.00 and columns 170 to 190, 400 and 410 of C 13.00. Validation rule v0508_m is correct in this regard. Validation rules v0514_m of C 12.00 and v0532_m and v0538_m of C 13.00 will be amended accordingly.

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