EBA Q&A · 2018_3673
Taxonomy 2.7.0.1 Validation Rules on FINREP 12.01
Final Q&Afiled under Regulation (EU) No 241/2014 - RTS for Own Funds requirements for institutionsSubmitted 20/01/2018 · published 06/04/2018
Question · verbatim
According to rule v5054_m, the total of the stage one allowance is limited to the provision for expected losses on household exposures only. Should this rule be superseded by v5554_h? Using the former rule will understate the true amount of the allowance.
Background provided by the submitter · verbatim
Implementation and testing of EBA validation rules for taxonomy 2.7.0.1 suggests that there is some inconsistency between rule v5054_m and v5554_h. There is also a similar issue with rules v5055_m and v5555_h respectively rules v5056_m and v5556_h.
Answer · verbatim
Row 160 ‘of which: collectively measured allowances’ of template F 12.01 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) and the row 170 ‘of which: individually measured allowances’ of template F 12.01 are related to all exposures in stage 1.
As a consequence the validation rule v5054_m is correct since the sum of row 160 and row 170 of template F 12.01 is equal to row 010.
The validation rule v5554_h cannot supersede v5054_m since it allows another check: in particular, it verifies that the sum of row 020 ‘debt securities’ and row 080 ‘loans and advances’ is equal to row 010.
Also the validation rules v5055_m and v5056_h are correct.
Source: EBA Single Rulebook Q&A 2018_3673 · text as published, not rephrased · collected on 2026-10-08