EBA Q&A · 2019_4611
FINREP Validation rule v2822_m
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 14/03/2019 · published 17/07/2020
Question · verbatim
V2822_m: sum({F 32.01, r110, (c010, c060)}) = sum({F 05.01, r090, (c020-060)}) - Economic agents inconsistency : F 32.01, r110, (c010, c060) = non-financial corporation and households; F 05.01, r090, (c020-060) = all agents
Background provided by the submitter · verbatim
The inconsistency in validation rules may prevent us to respect them
Answer · verbatim
F 05.01, r090 “Mortgage loans [Loans collateralized by immovable property]” has been modified to “Loans collateralized by immovable property” in the version 2.7 of DPM to unify the terms within the FINREP. The alignment in the Asset encumbrance template and related instruction has not been done. Originally, the two items had the same definition. The items in the validation rule are both referred to all counterparties and the validation rule is correct.
An alignment between Template 32.01, r 110 and Template F5.01 r 90 is needed. Furthermore the reference made in Annex 17 “Asset encumbrance”, paragraph 2.1.2 “Template: AE-ASS. Assets of the reporting institution – Instruction concerning specific rows“ has to be updated.
Source: EBA Single Rulebook Q&A 2019_4611 · text as published, not rephrased · collected on 2026-10-08