Question ID
2014_1331
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Article
99
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Validation Rules
Type of submitter
Consultancy firm
Subject matter
F 07.00: Validation Rules v0817_m, v0818_m, v0822_m, v0823_m, v0824_m
Question

We assume that validation Rules v0817_m, v0818_m need to be corrected for F 07.00, column 110 and v0822_m, v0823_m, v0824_m for F 07.00, columns 080 and 090, because the sign >= does not work in this case for negative numbers. Can you please confirm?

Background on the question

Allowances (columns 080 and 090) and Accumulated write-offs (column 110) in template F 07.00 shall be reported as negative numbers (see validation rule: v3917_s, v3919_s and v3921_s).

v0817_m states that row 010 should be greater or equal (>=) to row 020 for columns 070 and 110. This is true for column 070 where positive numbers are reported but does not hold for column 110 where negative numbers are reported, because row 010 should be smaller (higher absolute value with a minus sign) than row 020 (lower absolute value with a minus sign). The same issue arises with validation rule v0818_m.

v0822_m states that {r120} >= {r310} for columns 010 to 090. This is true for columns 010 to 070 but not for 080 to 090 where negative numbers are reported.

v0823_m states that {r120} >= sum(r270-280)} for columns 010 to 090. This is true for columns 010 to 070 but not for 080 to 090 where negative numbers are reported.

v0824_m states that {r120} >= sum(r290-300) for columns 010 to 090. This is true for columns 010 to 070 but not for 080 to 090 where negative numbers are reported.

Submission date
Final publishing date
Final answer

The validation rules v0817_m, v0818_m, v0822_m, v0823_m, v0824_m have been deactivated as they do not work correctly with regard to all columns of template F 07.00 of Annexes III and IV of Regulation (EU) No. 680/2014 (ITS on Supervisory Reporting) they shall apply to according to the list of validation rules published by the EBA. The validation rules will either be amended or deleted in the future.

Status
Final Q&A
Answer prepared by
Answer prepared by the EBA.

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