Question ID
2026_7907
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - COREP (incl. IP Losses)
Article
N/A
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Not applicable
Article/Paragraph
N/A
Type of submitter
Credit institution
Subject matter
C.08.01 & C.08.02 - EBA VRs v09752_m & v09751_m
Question

The EBA Validation Rules v09751_m and v09752_m applicable to the C.08.02 and C.08.01, respectively, state that  the column 170 (Own estimates of LGD's are used: other funded credit protection) must be equal to the sum of the  columns 171 (Cash on deposit), 172 (Life insurance policies) and 173 (Instruments held by a third party) for the following exposure classes:

-  [eba_qAE:qx2022] - Total without own estimates of LGD or conversion factors
- [eba_qAE:qx2020] - Central governments and central banks without own estimates of LGD or conversion factors
-  [eba_qAE:qx2018] - Institutions without own estimates of LGD or conversion factors
- [eba_qAE:qx2014] - Corporates - Specialised Lending without own estimates of LGD or conversion factors

Should these controls be applicable?

Background on the question

The EBA Validation Rules v09751_m and v09752_m applicable to the C.08.02 and C.08.01, respectively, state that  the column 170 (Own estimates of LGD's are used: other funded credit protection) must be equal to the columns 171 (Cash on deposit), 172 (Life insurance policies) and 173 (Instruments held by a third party) combined for the exposure classes [eba_qAE:qx2022], [eba_qAE:qx2020], [eba_qAE:qx2018], [eba_qAE:qx2014] .

However, these validation rules are being executed for all the exposure classes without any restriction, and considering different exposures classes at each execution.

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