Validation rules taxonomy V4.0 C06.02, v23688_s

EBA Q&A 2025_7543 · Rejected question

Question

The EBA Validation rules taxonomy v23688_s seems not relevant.

Background on the question

The instructions for columns 0360 to 0400 'Consolidated Own Funds' specify that consolidated own funds originating from the balance sheet should be reported, excluding funds provided by other entities of the group. This refers to Article 18 of the CRR. We understand this to mean reporting the contributive view to consolidated own funds. In some cases, the contribution of reserves in the balance sheet could be negative, then the new control v23688_s is not consistent with the instructions, because it demands that columns 0360 to 0480 could be only positive or equal to zero. Moreover, before taxonomy version V4.0, control v3696_s was implemented without columns 0360 to 0390.

Answer

This question has been rejected because the matter it refers to has already been identified and will be considered for a forthcoming releases of the respective validation rules]For further information on the purpose of this tool and on how to submit questions, please see “Additional background and guidance for asking questions”.

2 queries · page built in 95 msInventory f82bbfa3