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EBA Q&A · 2021_6265

Validation Rule EGDQ_0480

Rejectedfiled under Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 08/11/2021 Rejected publishing date 12/01/2022

Question · verbatim

Is it correct that the Validation Rule doesn’t take into account the total amount of past due >90 days exposures in F07.01 excluding those in C 0120?

Background provided by the submitter · verbatim

In sheet F18.00a and F18.00b the VR consider the total amount of past due >90 days exposure, including the value of POCI exposures. In F07.01 POCI exposures are not taking into account.

Rationale for rejection · verbatim

This question has been rejected because it is out of scope of the Q&A process /tool and does not relate to the legislative acts referred to in Article 1(2) of the EBA Regulation and their associated delegated and implementing acts, guidelines and recommendations.

The Single Rule Book Q&A tool has been established to provide explanations and non-binding interpretations on questions relating to the practical application or implementation of the provisions of legislative acts referred to in Article 1(2) of the EBA’s founding Regulation, as well as associated delegated and implementing acts, and guidelines and recommendations, adopted under these legislative acts.

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Rejected questions have no answer.

Source: EBA Single Rulebook Q&A 2021_6265 · text as published, not rephrased · collected on 2026-10-08