Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - COREP (incl. IP Losses)
Art 99
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Disclose name of institution / entity:
Type of submitter:
Consultancy firm
Subject Matter:
Annex I, C 05.01

I am a little confused by two validations with the ID of V2000_s and V2035_s. My understanding is that column 50 should be a percentage but validation rule (V2035_s) states that it must be >=0 and column 10 should be the absolute number but the validation rule (V2000_s) shows that this should be <=0.

Background on the question:

Attempting to complete C 05.01

Date of submission:
Published as Final Q&A:
Final Answer:
According to Article 468 of Regulation (EU) No 575/2013 (CRR) institutions shall remove from their Common Equity Tier 1 the applicable percentage of unrealised gains. Only the resulting amount shall not be removed from CET1. Since reductions of own funds have to reported as negative figures (see also Part I, chapter 1.3, paragraph 9 of Annex II to Regulation (EU) No 680/2014 - ITS on supervisory reporting), validation rule v2000_s is correct.
According to Article 17 (1) (b) (b) of the ITS on supervisory reporting percentages shall be expressed as per unit with a minimum precision equivalent to four decimals. The range of possible values is between 0 and 1 and therefore validation rule v2035_s is fulfilled.
Final Q&A
Answer prepared by:
Answer prepared by the EBA.