Question ID
2021_6292
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Article
430
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Annex XV
Type of submitter
Credit institution
Subject matter
Validation rule eba_v10610_m
Question

In the template FIN18.0, for the debt instruments other than held for trading or trading (r0330), the carrying amount performing (c0020) must be equal to the sum of the "Of which" columns (c0056+c0057+c0058). The debt instruments other than held for trading or trading (r0330) is the sum of the rows (r0180, r0201, r0231). The validation rule seems inconsistent because for the debt instrument at strict locom, or fair value through profit or loss or through equity not subject to impairment (r0231), the carrying amount performing (c0020) can be feeded but not the columns "of which" (c0056+c0057+c0058) which can't be filled.

Background on the question

Our question follows a question we received from our National competent authority.

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the matter it refers to has already been identified and will be considered for a forthcoming version of the Reporting framework and release of the respective validation rules.

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Status
Rejected question