Question ID
2018_3788
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
Draft ITS on Supervisory Reporting of Institutions
Article/Paragraph
Annexes III and IV to Regulation (EU) No 680/2014
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.

Submission date
Final publishing date
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.

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