Question ID
2021_6314
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - COREP (incl. IP Losses)
Article
172
Paragraph
1
Subparagraph
e
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Not applicable
Article/Paragraph
172 (1) (e) CRR
Type of submitter
Credit institution
Subject matter
Validation rule v09753_m
Question

Should the validation rule v09753_m  be adapted for column 0060 “Number of obligors”?

Background on the question

The validation rule v09753_m checks the sum in column 0060 “Number of obligors” of C08.03. EBA_v09753: [C 08.03 (c0010;0020;0030;0040;0060;0090;0100;0110, All sheets)] {r0010} = {r0020} + {r0030}

Differences between row 0010 and sum of rows (0020+0030) in column 0060 are possible because of Article 172 (1) e) CRR:
“… separate exposures to the same obligor shall be assigned to the same obligor grade, irrespective of any differences in the nature of each specific transaction. However, where separate exposures are allowed to result in multiple grades for the same obligor, the following shall apply:
(i) country transfer risk, this being dependent on whether the exposures are denominated in local or foreign currency,
(ii) the treatment of associated guarantees to an exposure may be reflected in an adjusted assignment to an obligor grade
(iii) consumer protection, bank secrecy or other legislation prohibit the exchange of client data.”

 

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