EBA Q&A · 2018_3788
Validation rule v3129_m (FINREP template 18 and 19 IFRS 9)
Final Q&Afiled under Draft ITS on Supervisory Reporting of InstitutionsSubmitted 04/04/2018 · published 05/10/2018
Question · verbatim
The validation rule v3129_m requires for template 19 FINREP for all rows (010;020;030;040;050;060;070;080;090;100;110;120;130;140;150;160;170;180;181;182;183;184;185;186;191;192;193;194;195;196;197;201;211;212;213;214;215;216;221;222;223;224;225;226;227;231;330) that column {F 19.00.a, c100 of which: Impaired (Non-performing (Forborne)} <= {F 18.00.a, c120 of which impaired (non performing). For most rows this validation rule is correct. But for the rows (211;212;213;214;215;216;221;222;223;224;225;226;227;231) the column 100 in template 19 and the column 120 in template 18 are both greyed out. Can you limit the validation rule v3129_m to the rows (010;020;030;040;050;060;070;080;090;100;110;120;130;140;150;160;170;180;181;182;183;184;185;186;191;192;193;194;195;196;197;201;330)?
Background provided by the submitter · verbatim
In template 19 the column 100 and in template 18 the column 120 for the rows (211;212;213;214;215;216;221;222;223;224;225;226;227;231) are greyed out. Therefor the validation rule does not apply to these rows.
Answer · verbatim
Validation rule v3129_m shall not be applied to rows 211, 212, 213, 214, 215, 216, 221, 222, 223, 224, 225, 226, 227 and 231 of template F 18.00.a and F 19.00.a of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), as these cells are greyed.
The scope of application of this validation rule was amended in version 2.8 of the reporting framework to remedy the issue.
Source: EBA Single Rulebook Q&A 2018_3788 · text as published, not rephrased · collected on 2026-10-08