Question ID
2022_6627
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - COREP (incl. IP Losses)
Article
430
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Annexes I and II, C 05.01
Type of submitter
Credit institution
Subject matter
Validation rules of C 05.01 - IFRS9 transitionals
Question

How should the impacts of the transitional arrangements IFRS9 on impairments be reported in template C 05.01, in particular the impacts on Total Risk Exposure in column 0040?

The guidelines for rows r0440 to r0443 and columns 0010 to 0040 are quite clear. But what about the totals for {r0100, c0040} and {r0010, c0040}? 

Background on the question
  • There is a validation error regarding v3689_s for cell {C 05.01, r0010, c0040}, if we sum up the negative value accepted in {C 05.01, r0440, c0040}; but no error if we do not fill in {C 05.01, r0010, c0040}
  • There is an inconsistency with the proposed links in the EBA Transparency Exercise, when calculating the capital ratios without application of IFRS9 transitional, if cell {C 05.01, r0010, c0040} is left blank
  • There is an inconsistency with the proposed links in the SRB LDR template T 02.00, for the same reason as above.
Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the matter it refers to has already been identified and was already considered in previous releases of the respective validation rules.

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Status
Rejected question