Question ID
2024_6987
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Transparency and Pillar 3
Article
449a
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2022/2453 - ITS on ESG disclosures
Article/Paragraph
Validation Rules
Type of submitter
Credit institution
Subject matter
Template 2: Banking book - Climate change transition risk: Loans collateralised by immovable property - Energy efficiency of the collateral
Question

The formula linked to the following rule IDs: v16049_m; v16078_m; v16080_m; v16082_m; v16084_m; v16086_m; v16088_m; v16090_m and v16092_m appears to be incorrect.

Background on the question

When analyzing the validation rules of the EBA Validation Rules 3.3 document, we have identified a formula that appears to be incorrect. The formula is linked to the following rule IDs: v16049_m; v16078_m; v16080_m; v16082_m; v16084_m; v16086_m; v16088_m; v16090_m and v16092_m. It states that {D 02.00.a, c0010} = ({D 02.00.a, c0020} + {D 02.00.a, c0030} + {D 02.00.a, c0040} + {D 02.00.a, c0050} + {D 02.00.a, c0060} + {D 02.00.a, c0070} + {D 02.00.a, c0150}) * (1 - {D 02.00.b, c0160}).

The gross carrying amount in column 0010 should be the sum of the gross carrying amount from columns 0020 to 0070, where energy performance was estimated, along with the portion of the gross carrying amount without an EPC for which energy performance was not estimated (i.e, column 0150 * (1 - column 0160)).

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 considered in the validation rules list - Reporting Framework 3.4. These validation rules are now deactivated.

Status
Rejected question