EBA Q&A · 2021_6264
Validation rule v6011_h
Rejectedfiled under Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 05/11/2021 Rejected publishing date 12/01/2022
Question · verbatim
The validation rule v6011_h checks if the accumulated impairment of loans and advances for non-financial corporations (row 190) is lower than the sum of accumulated impairments of small and medium-sized enterprises (row 200), belonging to non-financial corporations.
In most cases the accumulated impairment is negative.
e.g.:
Impairment = - 40
r190 (Loans and advances NFC) = -40
r200 (of which: SME) = 0
In this case c190 < c200 and the validation rule is not violated.
The question is, how should we deal with positive accumulated impairment due to POCI deals?
e.g.:
Impairment = + 40
r190 (Loans and advances NFC) = +40
r200 (of which: SME) = 0
In this case c190 > c200 and the validation rule is violated, although positive impairment is generally allowed.
Background provided by the submitter · verbatim
Validation rule v6011_h requires the following condition to be fulfilled:
F 20.04 (c031, All sheets), {r190} <= +{r200}
Column 031 in F20.04 refers to accumulated impairment, Row 190 refers to Loans and advances for Non-financial corporations and row 200 refers to of which: small and medium-sized enterprises of the row 190. The biggest change in the DPM3.0 (30.06.2021) was the separate disclosure of POCI deals in different tables. According Annex V Part 2. 70(d) “Accumulated impairment for purchased or originated credit-impaired financial assets can be positive in case of impairment gains exceeding any previously recognised impairment losses”. According to rule v6011_h it’s forbidden to disclosure positive impairment in table F20.04.
Rationale for rejection · verbatim
This question has been rejected because the matter it refers to has already been identified and will be considered for a forthcoming version of the Reporting framework and release of the respective validation rules.
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Source: EBA Single Rulebook Q&A 2021_6264 · text as published, not rephrased · collected on 2026-10-08