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FINREP 4.4validation

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Annex V text editions

What's new FINREP 4.2.1 → 4.4

A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

EBA Q&A · 2014_1204

Is validation rule v3897_s correct and shall be strictly adhered to?

Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 16/05/2014 · published 14/10/2016

Question · verbatim

There are a number of sign validation rules which are applied to the FINREP templates. Are all of them correct and shall be strictly adhered to?

For example, rule v3897_s requires that all items in template F 01.01 (FINREP) are greater or equal to 0. This validation may not be applicable for some of the items in template F 01.01, such as row 250 – 'Fair Value changes of the hedged items in portfolio hedge of interest rate risk'. As this item (row 250) may be a contra-asset account (i.e. reducing the total assets balance), shall it nevertheless be reported as a positive number (as required by the validation rule)?

Background provided by the submitter · verbatim

There are a number of sign validation rules which are applied to the FINREP templates. Are all of them correct and shall be strictly adhered to?

For example, rule v3897_s requires that all items in template F 01.01 (FINREP) are greater or equal to 0. This validation may not be applicable for some of the items in template F 01.01, such as row 250 – 'Fair Value changes of the hedged items in portfolio hedge of interest rate risk'. As this item (row 250) may be a contra-asset account (i.e. reducing the total assets balance), shall it nevertheless be reported as a positive number (as required by the validation rule)?

Answer · verbatim

The assessment is correct, row 250 of template F 01.01 of Annexes III and IV of Regulation (EU) No. 680/2014 (ITS on Supervisory Reporting) may contain both positive and negative figures.

The same applies to row 250 of template F 17.01, row 250 of template F 20.01, row 160 of template F 01.02, row 160 of template F 17.03 and row 160 of template F 20.02 of Annexes III and IV.

Accordingly, the validation rules v3897_s, v3957_s, v3960_s, v3898_s, v3959_s and v3961_s which are already deactivated and would prevent the reporting of negative values in the respective cells will be amended.

Source: EBA Single Rulebook Q&A 2014_1204 · text as published, not rephrased · collected on 2026-10-08