- Question ID
-
2022_6568
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - FINREP (incl. FB&NPE)
- Article
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Annex III
- Paragraph
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F 18.00.b
- 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- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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 F18.00
- Type of submitter
-
Credit institution
- Subject matter
-
FINREP - v10612_m in F 18.00
- Question
-
Vorremmo sottoporvi un dubbio in merito alla validation rule v10612_m:
La regola verifica che i “di cui” per Stage (per i bonis esposti nel F 18.00 alle colonne c0141, c0142 e c0143) corrispondano alla colonna di totale c0140.
Il controllo viene effettuato anche sulla riga 0480 che, al suo interno, contiene gli accantonamenti per “Altri impegni dati“ valutati ai sensi dello IAS37 IFRS4 (referenziati nel template F 09.1.1 in colonna 0110) non ripartibili per stage.
Il totale bonis e non performing presente in colonna 0130 dell’F 18.00 è invece confrontabile con il totale presente nella Riga 0170 dell’F 09.1.1).
Translation
We would like to ask a question about the validation rule v10612_m.
The rule checks that the ‘Of which’ per stage (for performing exposures shown in F 18.00 in columns c0141, c0142 and c0143) correspond to the total column c0140.
The check is also carried out on row 0480, which contains the provisions for ‘Other Commitments given’ assessed under IAS 37 IFRS 4 (referenced in template F 09.1.1 in column 0110) which cannot be broken down by stage.
On the other hand, the total performing and non-performing exposures in column 0130 of F 18.00 can be compared with the total in row 0170 of F 09.1.1).
- Background on the question
-
Non sappiamo se la revisione del framework supererà questo limite; eventualmente si potrebbe ipotizzare di spaccare la colonna 110 dell’ F 09.1.1 tra bonis e non-performing in modo tale da disporre del dettaglio da portare in quadratura con le rispettive colonne dell’ F 18.00.
Translation
We don’t know if the revision of the framework will overcome this limit; column 0110 of F 09.1.1 could potentially be split between performing and non-performing exposures in such a way as to reconcile the details with the relevant columns of F 18.00.
- Submission date
- Rejected publishing date
-
- Rationale for rejection
-
La domanda è stata respinta perché la questione a cui si riferisce è già stata individuata e sarà presa in considerazione per una prossima versione delle norme di convalida.
This question has been rejected because the matter it refers to has already been identified and will be considered for a forthcoming release of the validation rules.
- Status
-
Rejected question
