- Question ID
-
2024_7248
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Interest Rate Risk for Banking Book (IRRBB)
- Article
-
430
- Paragraph
-
7
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Draft ITS on Supervisory Reporting of Institutions
- Article/Paragraph
-
20a
- Type of submitter
-
Credit institution
- Subject matter
-
v22331_s (IRRBB) - non-negative rule not applicable to some rows
- Question
-
Validation rule v22331_s ({J 03.00} >= 0) should not be applied on rows r0140, r0160, r0170, r0470, r0490, r0500 for column c030 (Level of EVE - Baseline scenario). Could you pls adjust the validation rule?
- Background on the question
-
According to Reporting instructions:
Asset side: derivatives held under hedge accounting regime under the applicable accounting framework whereby the hedged item is an interest-rate sensitive asset. The hedging instrument related to the asset is sometimes positive, sometimes negative. This means the >=0 rule is not always valid.
Liability side: derivatives held under hedge accounting regime under the applicable accounting framework whereby the hedged item is an interest-rate sensitive liability. The hedging instrument related to the liability is sometimes positive, sometimes negative. This means the >=0 rule is not always valid.
- 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 release of the respective validation rule.
- Status
-
Rejected question
