EBA Q&A · 2016_2573
Two validation rules on "Treasury shares" no more available considering the cancellation of another validation rule on the same matter
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 15/01/2016 · published 13/12/2019
Question · verbatim
Why validation rules v2060_s (for FINREP F01.03, rows 240,260, col 010) and v2061_s (for FINREP F17.03, rows 340,360, col 010), asking for negative value are still active while the n° v2028_s (for FINREP F46.00, rows 010,040,210, col 090,110), for same value as the 2 precedent controls, asking for negative value too, has been deleted in the version 2.3
Background provided by the submitter · verbatim
Incoherence in validation rules
Answer · verbatim
The rows included in the validation rules v2060_s and v2061_s have a ‘(-)’ at the beginning of their label. According to Annex V, part 1, paragraph 9 of Regulation (EU) 680/2014 (ITS on Supervisory Reporting) those items shall be reported in negative. Therefore, validation rules v2060_s and v2061_s correctly check that no positive values are reported and will not be deactivated.
Validation rule v2028_m was deleted because it is already covered by the validation rules v1323_m, v1325_m, v3472_i and v3474_i.
Source: EBA Single Rulebook Q&A 2016_2573 · text as published, not rephrased · collected on 2026-10-08