Question
How should the impacts of the transitional arrangements IFRS9 on impairments be reported in template C 05.01, in particular the impacts on Total Risk Exposure in column 0040? The guidelines for rows r0440 to r0443 and columns 0010 to 0040 are quite clear. But what about the totals for {r0100, c0040} and {r0010, c0040}?
Background on the question
There is a validation error regarding v3689_s for cell {C 05.01, r0010, c0040}, if we sum up the negative value accepted in {C 05.01, r0440, c0040}; but no error if we do not fill in {C 05.01, r0010, c0040} There is an inconsistency with the proposed links in the EBA Transparency Exercise, when calculating the capital ratios without application of IFRS9 transitional, if cell {C 05.01, r0010, c0040} is left blank There is an inconsistency with the proposed links in the SRB LDR template T 02.00, for the same reason as above.
Answer
This question has been rejected because the matter it refers to has already been identified and was already considered in previous releases of the respective validation rules.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.For further information on the purpose of this tool and on how to submit questions, please see “Additional background and guidance for asking questions”.