Question ID
2022_6581
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Credit risk
Article
105
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Annex I, Model 6.1 PRUVAL
Type of submitter
Credit institution
Subject matter
PRUVAL - Matching Total fair values liabilities with FINREP
Question

Should the validation Rule v6566_s check the sign of row 0150 (1.2 TOTAL FAIR-VALUED LIABILITIES) of template C 32.01?

Background on the question

Considering that

(i) Fair Values liabilites reported in C32 template should match with FINREP data (as expected by the EGDQ_0497 control), and that FINREP data could be negative.

AND

(ii) line "0150  1.2 TOTAL FAIR-VALUED LIABILITIES" is the sum of the lines 0160 to 0210, and that among those lines the line "0200   1.2.5 FAIR VALUE CHANGES OF THE HEDGED ITEMS IN PORTFOLIO HEDGE OF INTEREST RATE RISK" could be filled with negative values (Rule EBA_v6566 let this line appart).

We believe that the amount reported on line 0150 of C32.01 could be negative without this to be considered as an error.

Shouldn't the validation Rule EBA_v6566 ignore the sign of line "0150  1.2 TOTAL FAIR-VALUED LIABILITIES" ?

 

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 release of the validation rules.

Status
Rejected question