EBA Q&A · 2017_3591
IFRS 9, validation rule v2776_m
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 09/11/2017 · published 11/01/2019
Question · verbatim
Validation v2776_m for IFRS 9 (taxonomy 2.7) seems to be incorrect.
Background provided by the submitter · verbatim
v2776_m = {F 18.00.a, r100, c010} = sum({F 04.04.1, r100, (c015, c030, c040)}) + {F 01.01, r040, c010}
Validation rule v2776_m (taxonomy 2.7) for IFRS 9 compares the gross carrying amount for Loans and Advances for credit institutions of
template F 18.00
with the gross carrying amount for Loans and Advances for credit institutions of
template F 04.04.1
plus the carrying amount for Other demand deposits of
template F 01.01
. However,
template F 01.01
includes only the carrying amount. Therefore, this validation seems to be incorrect as table 1.1. is NOT the gross carrying amount.
Answer · verbatim
According to Part 2, paragraph 217 of Annex V to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), template F 18.00 of Annexes III and IV to the ITS on Supervisory Reporting covers also cash balances at central banks and other demand deposits. The validation rules confirms this scope of exposures. Template F 01.01 of Annexes III and IV does include only the carrying amount of cash balances and other demand deposits; in case there would be impairments booked against these items, validation rule v2776_m may not hold.
This also applies for validation rules v2773_m, v2774_m and v2780_m.
Source: EBA Single Rulebook Q&A 2017_3591 · text as published, not rephrased · collected on 2026-10-08