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FINREP 4.4validation

Releases (DPM and templates)

Annex V text editions

What's new FINREP 4.2.1 → 4.4

A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

EBA Q&A · 2026_7684

Validation rule v5702_s (F 31.01)

Rejectedfiled under Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutionsSubmitted 15/01/2026 Rejected publishing date 05/03/2026

Question · verbatim

We request a change in the status of validation rule number v5702_s from 'Error' to 'Warning' in the consolidated FINREP ITS report.

Background provided by the submitter · verbatim

The question concerns the validation rule: ERROR: v5702_s: [F 31.01 (row 131, c010;020;030;040;050)] <= 0

However, it is possible to have a positive impairment for the purchased or originated credit-impaired financial assets.

That’s why, could you please modify the validation rule and change the status of control rule v5702_s from 'Error' to 'Warning'?

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 release of the respective validation rules.

Rejected questions have no answer.

Source: EBA Single Rulebook Q&A 2026_7684 · text as published, not rephrased · collected on 2026-10-08