- Question ID
-
2025_7307
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Interest Rate Risk for Banking Book (IRRBB)
- Article
-
488
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
ANNEX XXIX - ANNEX XXIX – PART 1 - Paragraph 5.Sign convention
- Type of submitter
-
Credit institution
- Subject matter
-
Treatment of two-legs derivatives and validation Rule EBA V16337 (Tab J0200)
- Question
-
Could you please clarify the sign of the carrying amount for derivatives in J0200 ?
- Background on the question
-
We received a warning related to validation rule EBA_v16337 for derivatives. This validation rule checks that the carrying amount (column 0010) for derivatives (rows 0140 and 0470) in tab J0200 is positive. We reviewed the EBA's response to question 2024_7073, but it did not provide clarification regarding the carrying amount. Your guidance on this matter would be greatly appreciated.
- 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 releases of the respective validation rules.
- Status
-
Rejected question
