- Question ID
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2018_3692
- 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
- Not applicable
- Article/Paragraph
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NA
- Type of submitter
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Credit institution
- Subject matter
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Validation rule v_1044_m (FINREP template 16.3 IFRS9)
- Question
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The validation rule v1044_m requires that for template F 16.03 the following condition is fulfilled: {r090} = sum(r010-080).
However, in taxonomy v2.7 template F 16.03 has been amended: row 015 (of which: Economic hedges with use of the fair value option) has been added. Is the validation rule v1044_m still valid?
- Background on the question
-
A row was added to template F 16.3 but there has been no amendment of the validation rule for the template.
- Submission date
- Final publishing date
-
- Final answer
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The row 015 added to template F 16.03 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) by Regulation (EU) 2017/1443 is a memorandum item that should not be considered in the totals; therefore the formula for the calculation of the totals as defined by v1044_m will be amended in order not to take r015 into consideration.
- Status
-
Final Q&A
- Answer prepared by
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Answer prepared by the EBA.