2018_3788 Validation rule v3129_m (FINREP template 18 and 19 IFRS 9)

Question ID:

2018_3788

Legal Act:

Regulation (EU) No 575/2013 (CRR)

Topic:

Supervisory reporting - FINREP (incl. FB&NPE)

Article:

COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:

Draft ITS on Supervisory Reporting of Institutions

Article/Paragraph:

Annexes III and IV to Regulation (EU) No 680/2014

Disclose name of institution / entity:

Type of submitter:

Credit institution

Subject Matter:

Validation rule v3129_m (FINREP template 18 and 19 IFRS 9)

Question:

The validation rule v3129_m requires for template 19 FINREP for all rows (010;020;030;040;050;060;070;080;090;100;110;120;130;140;150;160;170;180;181;182;183;184;185;186;191;192;193;194;195;196;197;201;211;212;213;214;215;216;221;222;223;224;225;226;227;231;330) that column {F 19.00.a, c100 of which: Impaired (Non-performing (Forborne)} <= {F 18.00.a, c120 of which impaired (non performing). For most rows this validation rule is correct. But for the rows (211;212;213;214;215;216;221;222;223;224;225;226;227;231) the column 100 in template 19 and the column 120 in template 18 are both greyed out. Can you limit the validation rule v3129_m to the rows (010;020;030;040;050;060;070;080;090;100;110;120;130;140;150;160;170;180;181;182;183;184;185;186;191;192;193;194;195;196;197;201;330)?

Background on the question:

In template 19 the column 100 and in template 18 the column 120 for the rows (211;212;213;214;215;216;221;222;223;224;225;226;227;231) are greyed out. Therefor the validation rule does not apply to these rows.

Date of submission:

04/04/2018

Published as Final Q&A:

05/10/2018

Final Answer:

Validation rule v3129_m shall not be applied to rows 211, 212, 213, 214, 215, 216, 221, 222, 223, 224, 225, 226, 227 and 231 of template F 18.00.a and F 19.00.a of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), as these cells are greyed.

The scope of application of this validation rule was amended in version 2.8 of the reporting framework to remedy the issue.

Status:

Final Q&A

Answer prepared by:

Answer prepared by the EBA.