EBA Q&A · 2021_6292
Validation rule eba_v10610_m
Rejectedfiled under Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 24/11/2021 Rejected publishing date 12/01/2022
Question · verbatim
In the template FIN18.0, for the debt instruments other than held for trading or trading (r0330), the carrying amount performing (c0020) must be equal to the sum of the "Of which" columns (c0056+c0057+c0058). The debt instruments other than held for trading or trading (r0330) is the sum of the rows (r0180, r0201, r0231). The validation rule seems inconsistent because for the debt instrument at strict locom, or fair value through profit or loss or through equity not subject to impairment (r0231), the carrying amount performing (c0020) can be feeded but not the columns "of which" (c0056+c0057+c0058) which can't be filled.
Background provided by the submitter · verbatim
Our question follows a question we received from our National competent authority.
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_6292 · text as published, not rephrased · collected on 2026-10-08