Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - FINREP (incl. FB&NPE)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Draft ITS on Supervisory Reporting of Institutions
Annex XV - Validation formulae and FINREP F 03.00
Disclose name of institution / entity:
Type of submitter:
Consultancy firm
Subject Matter:
Annexe XV and Template F 03.00: data point in r030-c010 doesn't sum up the data point in r090-c010.

For report F 03.00, data point 3.0_030_010 is calculated as a sum of data points 3.0_040_010 through 3.0_090_010.So by right, data point 3.0_030_010 is a parent of 3.0_090_010 ( take note that this is not a validation but just how the point is calculated on the report) If you look at the data point definition, 3.0_030_010 is defined as follows AT_md103 BA_x1 MC_x182 BT_x2 and 3.0_090_010 is defined as follows: AT_md103 BA_x1 MC_x336 BT_x2 The only member who is different is in the MCY dimension - MC_x182 vs MC_x336 However, on inspecting the hierarchy in dimension MCY, x182 and x336 are both children to the parent x282. So if x182 has a condition flowing in, it cannot be mapped to x336 since they both sit at the same level (as children to x282).

Background on the question:

Failure of validation rules due to inconsistency in taxonomy

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

In the template F 03.00 of Annex III and IV of Regulation (EU) No 680/2014 - ITS on Supervisory Reporting of institutions (ITS on reporting), the row 030 "Items that will not be reclassified to profit or loss" is the sum of data stemming from two different categories :

-       5 items from the main category "gains and losses other comprehensive income" (mc x182, hierarchy position 2), in rows 040 to 080

-       1 item from the main category "tax other comprehensive income" (mc x336, hierarchy position 2), in row 090.

This presentation makes sense from a business point of view and does not need to be changed.

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