EBA Q&A · 2017_3527
Validation Rules v5014_m and v5015_m for FinRep nGAAP (v2.6)
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 19/09/2017 · published 09/11/2018
Question · verbatim
The definition of EBA Validation rules v5014_m and v5015_m does not work for FinRep nGAAP because t
emplate F 04.06
is missing
in the formulas
.
Background provided by the submitter · verbatim
The EBA Validation rules v5014_m and v5015_m
use
template
F 06.00 for the calculation of
the left hand side of the formula
T
emplate
F 06.00 contains all accounting Portfolios
, including Trading Financial Assets
. For the calculation of
the right hand side of the formula
values from
template F
04.06
(Trading Financial Assets)
are
not
added
. At the Moment only
template
F 18.00 is included.
Template
F 18.00 contains assets other
than
Held for trading
and Trading Financial Assets
. Therefore the Validation rule does not work for FinRep nGAAP.
However
, for FinRep IFRS this Validation rule works because
values reported in template
F 04.01
are
considered.
Answer · verbatim
The definitions of validation rules v5014_m and v5015_m for v2.6 are indeed not considering that values in the Trading Financial Assets portfolio are not included in template F 18.00 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting).
Template F 06.00 has been replaced by template F 06.01 in v2.7, hence the validation rule has been changed with the new reporting framework. The accounting portfolios in both templates F 18.00 and F 06.01 are now the same and the validation rule could be applied to IFRS and nGAAP.
Source: EBA Single Rulebook Q&A 2017_3527 · text as published, not rephrased · collected on 2026-10-08