- Question ID
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2026_7884
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - IRRBB
- Article
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Regulation (EU) 2024/3117 - Implementing Technical Standards (ITS) on supervisory reporting of institutions
- Paragraph
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Validation rule v903576_m_3 (Taxonomy 4.2.1.3)
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
- Article/Paragraph
-
Validation rule v903576_m_3 (Taxonomy 4.2.1.3)
- Type of submitter
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Credit institution
- Subject matter
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Validation of absolute totals in Template J.02 in ITS on IRRBB report
- Question
-
Should validation rule v903576_m_3 in template J.02 in ITS on IRRBB report be interpreted as requiring strict equality between:
- the absolute value of total risk (row 0200), and
- the sum of absolute values of the underlying components,
even in cases where risk measures include both positive and negative values across balance sheet items?
- Background on the question
-
Validation rule v903576_m_3 requires that the absolute value of the total risk amount equals the sum of the absolute values of its components.
v903576_m_3: abs({J_02.00,r0200,c0060,}) = abs({J_02.00,r0220,c0060,}) + abs({J_02.00,r0230,c0060,}) + abs({J_02.00,r0240,c0060,}) + abs({J_02.00,r0270,c0060,}) + abs({J_02.00,r0310,c0060,}) + abs({J_02.00,r0350,c0060,}) + abs({J_02.00,r0390,c0060,}) + abs({J_02.00,r0420,c0060,}) + abs({J_02.00,r0470,c0060,}) + abs({J_02.00,r0510,c0060,})
In practice, situations arise where individual components include both positive and negative values (e.g. due to different sensitivities of assets and liabilities under certain scenarios).
For example, in a parallel upward shock scenario, projected interest cash flows for floating-rate instruments may increase more than the reduction in present value due to higher discount rates, resulting in positive and negative contributions across line items.
In such cases, strict equality between the absolute aggregate and the sum of absolute components may not hold, leading to recurring validation errors despite economically consistent results.
Clarification is requested as to whether:
- such outcomes are consistent with the ITS framework, and
- the validation rule is expected to be applied strictly or adapted in future taxonomy releases.
- 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 Reporting framework / release of the respective validation rules.
- Status
-
Rejected question