Question ID
2013_600
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
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Table 20.4
Type of submitter
Credit institution
Subject matter
Validation Rule
Question

German Question (Deutsche Frage): In den Validation Rules wird angegeben, dass der Betrag in Zelle (F 20.04, r140, c030) mit dem Betrag in Zelle (F20.07, r190, c020) identisch sein soll. Während in Tabelle F 20.04 sämtliche loans and advances ausgewertet werden, handelt es sich in Tabelle 20.07 nur um solche loans and advances, die ggü. non-financial corporations bestehen. Eine Identität der Beträge kann deshalb nicht vorliegen. Insofern ist die EBA um eine diesbezügliche Untersuchung der Angabe zu bitten. English Question: The validation rules indicate that the amount in cell (F 20.04, r140, c030) should be identical to the amount in cell (F20.07, r190, c020). However, whereas in table F 20.04, all loans and advances are assessed, table 20.07 deals only with loans and advances to non-financial corporations. Identity of the amounts is therefore not possible. In view of this, the EBA is requested to investigate the details on this point.

Background on the question

Validation Rule

Submission date
Final publishing date
Final answer

German Answer (Deutsche Antwort):

In den Validierungsvorschriften (validation rules) wird angegeben, dass der Betrag in Zelle {F 20.04, r140, c030} mit dem Betrag in Zelle {F20.07, r190, c020} identisch sein soll. Wie in der Frage richtig erkannt, bezieht sich der Betrag in Zelle {F 20.04, r140, c030} auf sämtliche Darlehen und Kredite (loans and advances), während der Betrag in Zelle {F 20.07, r190, c020} auf Darlehen und Kredite für nichtfinanzielle Kapitalgesellschaften (loans and advances to non-financial corporations) Bezug nimmt. Folglich sollte die Validierungsvorschrift lauten: {F 20.04, r190, c030} = {F 20.07, r190, c020}.

English Answer:

The validation rules indicate that the amount in cell {F 20.04, r140, c030} should be equal to the amount in cell {F20.07, r190, c020}. As correctly pointed out in the question, the amount in the cell (F 20.04, r140, c030) refers to all loans and advances while the amount in cell {F20.07, r190, c020} refers to loans and advances to non-financial corporations. As a consequence, the validation rule shall be as follows: (F20.04, r190, c030) = (F20.7, r190, c020).

 

 

 

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

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