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FINREP 4.4validation

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What's new FINREP 4.2.1 → 4.4

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EBA Q&A · 2023_6795

EBA VR Taxo v3.2.1, Validation rule v11909_m to v11961_m; and v7820_m; v7821_m

Rejectedfiled under Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 09/05/2023 Rejected publishing date 07/06/2023

Question · verbatim

Why there is still some validation rules which control if Financial Garantee and Collateral are less than the Gross Carrying Amount in FINREP 18?

Background provided by the submitter · verbatim

There is several validation rules which obliged us to declare Financial Guarantee and Collateral less than the Gross Carrying Amount in FIN 18. There is multiple business cases where we can have Financial guarantee and collateral more than gross carrying amount. And no regulatory text which support this validation rules.

Concerned vr : v11909_m, v11910_m; v11911_m; v11912_m; ; v11913_m; ; v11914_m;  v11915_m; v11916_m; v11917_m; v11918_m; v11919_m; v11909_m; v11920_m; v11921_m; v11922_m; v11923_m; v11924_m; v11925_m; v1192226_m; v11927_m; v11927_m;v v11928_m; v11929_m; v11930_m; v11931_m; v11932_m; v11933_m;v v11934_m; v11935_m; v11936_m; v11937_m;v v11938_m; v11940_m; v11941_m; v11942_m;v v11943_m; v11944_m; v11945_m; v11946_m; v11947_m; v11948m; v11949_m; v11950_m; v11951_m; v11952_m; v11953_m; v11954_m; v11955_m;VV v11956_m; v11957_m; v11958_m; v11959_m; v11960_m; v11961_m; v7820_m; v7821_m

Rationale for rejection · verbatim

This question has been rejected because the issue it deals with is already explained or addressed in Annex V, Part 2, paragraph 239 of Commission Implementing Regulation (EU) 2021/ 451.

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Source: EBA Single Rulebook Q&A 2023_6795 · text as published, not rephrased · collected on 2026-10-08