- Question ID
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2013_663
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - FINREP (incl. FB&NPE)
- Article
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99
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
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Validations
- Type of submitter
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Credit institution
- Subject matter
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Validation Rules
- Question
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There are several validations that do not appear to be appropriate. 1. v1231_m and v1318_m These validations require the prior period closing balance to equal the current period opening balance. However, given there is a separate column for profit/loss attributable to the parent on table 46 (column 100), the opening balance will not equal the closing balance. 2. v2668_s This validation requires Table 46 rows 010-040,110,190,210, columns 90 and 110 to be <= 0, however it is possible for rows 20, 30,110,190 to be greater than 0 as well when considering columns 90 and 110.
- Background on the question
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It will not be able to submit the forms unless these validations are updated.
- Submission date
- Final publishing date
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- Final answer
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Question 1: For information the formulas concerned: v1231_m = {F 46.00, r010, c060} = {F 46.00, r210, c060} t-1v1318_m = {F 46.00, r010, c060} = {F 01.03, r190, c010} t-1v1235_m = {F 46.00, r010, c100} = {F 46.00, r210, c100} t-1v1324_m = {F 46.00, r010, c100} = {F 01.03, r250, c010} t-1 Column 100 of template F 46.00 shall report as closing balance the profit or loss attributable to owners of the parent for the period reported (row 250 of template F 01.03). This amount should be the opening balance of column 100 in F 46.00 for the next period, as stated by the validation rule.It shall be noted that, on the face of tables F 01.03 and F 46.00, column 060 of template F46.00 ("Retained earnings") does not include "Profit or loss attributable to owners of the parent". Therefore, it is confirmed that these formulas should apply. Question 2: For information the formula concerned:v2668_s = {F 46.00}: rows (010-040,110,190,210) of columns (090; 110) must be
- Status
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Final Q&A
- Answer prepared by
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Answer prepared by the EBA.
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