Question ID
2013_684
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Article
Art. 99
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Annex III. F 13.03
Name of institution / submitter
Magyar Nemzeti Bank (The Central Bank of Hungary)
Country of incorporation / residence
Hungary
Type of submitter
Competent authority
Subject matter
FINREP Table F 13.03 Collateral obtained by taking possession (tangible assets) accumulated
Question

This question asks for a clarification of the content and the validation rules of Table F 13.03. According to the instructions in Table F 13.03 instituitions shall report the cumulative carrying amount of tangible assets obtained by taking possession of collateral that remains recognised in the balance sheet at the reference date excluding those classified as "property, plant and equipment." In Annex XV there is one validation rule which makes connection between F 13.03 and F 01.01 v1090_m {F 13.03, r010, c010} <= {F 01.01, r370, c010} Is it correct?

Background on the question

We have been analysing the validation rules of Annex XV. We don’t understand the validation rules related to F 13.03, v1092_m.

Submission date
Final publishing date
Final answer

All validation rules included in Annex XV regarding F 13.03 (v1090_m, v1091_m and v1092_m) should be deleted:

v1090_m {F 13.03, r010, c010}

v1091_m {F 13.03, r010, c010} v1092_m {F 13.03, r010, c010}

 

*As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.

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

Disclaimer

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