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picture1_Excel Sample Sheet 33476 | Cssf Plausibility Checks Ecb Egdq Checks Final Version


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File: Excel Sample Sheet 33476 | Cssf Plausibility Checks Ecb Egdq Checks Final Version
sheet 1 read me disclaimer scope this document presents plausibility checks which in addition to the validation rules laid down in commission implementing regulation eu no 2021451 are carried out ...

icon picture XLSX Filetype Excel XLSX | Posted on 10 Aug 2022 | 3 years ago

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Partial file snippet. 
Sheet 1: READ ME


	
	
	

		

		

		

	

	

		

		

		

	

	

		

		

		

	

	

		DISCLAIMER
		

	

		

		

		

	

	

		

		

		

	

	

		Scope: 
		

		

	

	

		This document presents plausibility checks which, in addition to the validation rules laid down in Commission Implementing Regulation (EU) No 2021/451, are carried out internally by the CSSF and the ECB.
		

		

	

	

		

		

		

	

	

		Introduction:
		

		

	

	

		CSSF plausibility checks are applicable to both Credit Institutions and Class 1 Investment Firms as long as they are subject to the reporting of the modules on which the check is applied (see columns "Scope" and "Module" of sheet "CSSF plausibility checks"). 
		

		

	

	

		The ECB EGDQ Checks are also applicable to both Credit Institutions and Class 1 Investments Firms as long as their reporting modules are transmitted to the ECB. For those institutions that are not subject to ECB Reporting Transmission, those EGDQ checks should be considered as best practices.
		

		

	

	

		

		

		

	

	

		Expert Group on Data Quality (EGDQ) Checks ("see sheet ECB EGDQ Checks"):
		

		

	

	

		EGDQ checks and CSSF expectations in case of the triggering of those checks for Significant Institutions and Less Significant Institutions are explained in Chapter 3, Section 5 of CSSF document "Reporting requirements for credit institutions" (Reporting Handbook"): 
		

		

	

	

		https://www.cssf.lu/wp-content/uploads/Reporting_requirements_final.pdf
		

		

	

	

		

		

		

	

	

		CSSF (BCL) plausibility checks:
		

		

	

	

		Sheet "CSSF plausibilty cheks" contains :
		

		

	

	

		- 44 additional checks currently applied at CSSF level on EBA ITS modules ("v_cssfxxx" generating automatic rejection messages when triggered)
		

		

	

	

		- 16 AMML (Additional Monitoring Metrics for Liquidity) and 7 LCRDA (Liquidity Coverage Ratio Delegated Act) quality checks (QC_AMML_XX / QC LCRDA_XX) jointly performed by CSSF and BCL. These checks will not be hardcoded by CSSF and will therefore not trigger automatic rejection at entry level but should be considered as best practices. Banks might be contacted afterwards in case of non-compliance.
		

		

	

	

		As the objective is to integrate to the largest possible extent local rules into the official list of ECB additional data quality checks (EGDQ), it can be that a rule is, during a short period of time, simultaneously implemented by the CSSF and the ECB. In such a case the syntax of the ECB formula shall prevail. 
Note that QC_ALMM, QC_LCRDA or v_cssfXXX type of rules will be progressively dropped out of the “CSSF plausibility checks” sheet as the ECB will officially integrate the same rules in its own list of checks.		
		

		

	

	

		

		

		

	

	

		Additional information:
		

		

	

	

		- "Master Data" elements that can be involved in the syntax of the rules refer to the set of attributes collected for each institution. The attributes include, among others, the approaches allowed by the supervisors for the calculation of credit risk (IRB/SA) and operational risk (BIA/AMA/...).
		

		

	

	

		

		

		

	

	

		Useful link:
		

		

	

	

		As a reminder, reporting packages and dates of application of each reporting framework can be found on the EBA's website:
		

		

	

	

		https://eba.europa.eu/risk-analysis-and-data/reporting-frameworks
		

		

	

	

		

		

		

	



 





Sheet 2: Version


	
	
	
	
	

		
 
				
		

		

	

	

		

		

	

	

		

		

	

	

		

		

	

	

		

		

	

	

		

		

	

	

		

		Date
		Version
		Description
	

	

		

		9/24/2014
		1.0
		Initial version
	

	

		

		1/26/2015
		2.0
		Update regarding rules v_cssf017 and v_cssf024
	

	

		

		4/3/2015
		3.0
		Addition of rule v_cssf033
	

	

		

		5/19/2015
		4.0
		Deletion of rules v_cssf004, v_cssf005, v_cssf006
	

	

		

		2/23/2016
		5.0
		Merging of CSSF rules with ECB checks
	

	

		

		3/2/2016
		6.0
		Clarification on the nature of ECB checks
	

	

		

		5/5/2017
		7.0
		
	Author:
CSSF rules: addition of 4 rules checking the sign convention on impairments reported in the FINREP reporting + addition of 3 rules in LCRDA reporting + addition of 4 rules that check the validity of the LEI codes reported in COREP, FINREP and LAREX reportings.
These 11 CSSF additional checks will be tested starting reference period Q2 2017 onwards.

	Addition of CSSF rules v_cssf040 to v_cssf050 and update of the list of ECB Expert Group on Data Quality (EGDQ) Checks
	

	

		

		7/6/2017
		8.0
		
	Author:
CSSF rules: deletion of 10 CSSF rules as these rules are already covered by the EBA taxonomy: 
v_4886_m  <->  v_cssf007
v_4886_m  <->  v_cssf008
v_4886_m  <->  v_cssf009
v_4887_e  <->   v_cssf015
v_4888_e  <->   v_cssf016
v_4889_m  <->  v_cssf017
v_4890_m  <->  v_cssf019
v_4890_m  <->  v_cssf020
v_4890_m  <->  v_cssf021
v_4744_i    <->  v_cssf033

	Deletion of CSSF rules v_cssf007, v_cssf008, v_cssf009, v_cssf015, v_cssf016, v_cssf017, v_cssf019, v_cssf020, v_cssf021, v_cssf033
	

	

		

		7/12/2017
		9.0
		Deletion of CSSF rules v_cssf001, v_cssf003, v_cssf012, v_cssf022, v_cssf023,  v_cssf024. v_cssf025, v_cssf027, v_cssf028 + v_cssf045 being reviewed
	

	

		

		11/30/2017
		10.0
		Addition of CSSF rules v_cssf051, v_cssf052 and v_cssf053
Deletion of CSSF rule v_cssf045		
	

	

		

		3/27/2018
		11.0
		Update of the list of ECB EGDQ (Expert Group on Data Quality) checks : sheet "2018_02" as well as sheet "2018_02_SEC" that gives additional information on securitisation checks are listing the checks currently applied by the ECB. Other "2017_XX" sheets are only here for historical purposes.
The CSSF will militate for integrating these checks as far as possible into the EBA list of validation rules. 
Warning: some EGDQ checks that include reference to IAS 39 FINREP templates and COREP C 17.00 template will become obsolete with the entry into force of EBA taxonomy v2.7 starting reference date 03.2018. The CSSF will publish an updated list of EGDQ checks once made available by the ECB. 		
	

	

		

		4/9/2018
		12.0
		Temporary deactivation of v_cssf040 to v_cssf043 until these rules are modified to stick to IFRS 9 FINREP new expectations. In the meantime, banks are nevertheless asked to continue reporting impairements consistently (respect of a logical sign convention) across new F 06.01, F 20.07.1 and unchanged F 18.00.b.
	

	

		

		7/5/2018
		13.0
		Reactivation of v_cssf040 to v_cssf043 : mapping modified to reflect IFRS 9 implementation (F 06.00 --> F 06.01 / F 20.07 --> F 20.07.1 / Col 020 --> Col 021)
	

	

		

		9/14/2018
		14.0
		Update of the ECB list of EGDQ Checks : sheets "2018_08" (global) and "2018_08_SEC" (securitisation).

49 checks out of these checks are also officially published on the ECB's website since June 2018 under the following link :
https://www.bankingsupervision.europa.eu/banking/approach/dataqualitychecks/html/index.en.html
The ECB strongly encourages significant institutions (SIs) within the SSM to implement the (49) extra checks in their own reporting systems prior to the submission of data to NCAs. 		
	

	

		

		11/23/2018
		15.0
		Deactivation of CSSF validation rules v_cssf013 and v_cssf014: 
Transitional arrangements of CRR Article 500 ended as of 31/12/2017.		
	

	

		

		3/13/2019
		16.0
		Restructuration of the file:
- ECB EGDQ checks : separation of checks per applicable taxonomy, addition of columns which indicates which checks are tested at ECB level / CSSF level and wich checks are officially published by the ECB. 
- CSSF additional checks : deleted checks filtered out and deactivation of checks v_cssf052 & v_cssf053		
	

	

		

		10/30/2019
		17.0
		- Split between the Decription sheet and the Versioning sheet for greater clarity
- Addition of the "Scope" column in sheet "CSSF plausibility checks" to precise which CSSF checks are applicable to Credit institutions only and which are applicable to both Credit institutions and Investment firms
- Deletion of sheets "FYI - Q2-Q4 2017 - Taxonomy 2.6" and "Q1-Q3 2018 - Taxonomy 2.7"		
	

	

		

		12/5/2019
		18.0
		Addition of 3 new CSSF checks (v_cssf060, v_cssf061 and v_cssf_062) to ensure that credit institutions (other than European branches not subject to Solvency reporting) report positive percentages in rows 130 -Total SREP Capital Ratio (TSCR), 160 - Overall Capital Ratio (OCR) and 190 - OCR and Pillar 2 Guidance (P2G) ratio of COREP template C 03.00.
	

	

		

		5/7/2020
		19.0
		CSSF rule v_cssf046 implemented in LCRDA reporting will not be tested anymore starting April 2020 reference date onwards. 
	

	

		

		9/25/2020
		20.0
		Sheet "CSSF plausibility checks": 
- Addition of a new set of 20 AMML (Additional Monitoring Metrics for Liquidity) and 8 LCRDA (Liquidity Coverage Ratio Delegated Act) quality checks jointly performed by CSSF and BCL. These checks will not be hardcoded by CSSF and will therefore not trigger automatic rejection at entry level but banks might be contacted afterwards in case of non-compliance.
- Addition of columns Threshold (difference tolerated in the check, column M), Frequency (frequency of the reporting, column N) and Links (related legal text, column P)		
	

	

		

		9/29/2020
		21.0
		Sheet "CSSF plausibility checks": 
Correction of the syntax of QC_LCRDA_2: 
{C 72.00.A, C010, R050} < {F 05.01, C010, R080)

	

	

		

		12/16/2020
		22.0
		Sheet "CSSF plausibility checks": 
Addition of 4 new CSSF validations rules for FULL and SIMPLIFIED-EXTENDED FINREP reporters:
- v_cssf063 and v_cssf064 : cross-checks between FINREP F 05.01 and F 16.01
- v_cssf065 and v_cssf066 : cross-checks between FINREP F 13.01 and F 18.00
For the time being, these rules are implemented with WARNING severity status.

Redesign of the EGDQ part of the file. Last update of the ECB list of EGDQ checks on 2 November 2020.		
	

	

		

		5/7/2021
		23.0
		Sheet "CSSF plausibility checks": 

Column "E" (Applicable until) has been added.

Starting June 2021, almost all rows and columns move from a 3-digit towards a 4-digit format (except for ALMM). The syntax of the rules has been updated accordingly. Until March 2021, the majority of the rules apply but under a 3 digits format.

Since template C30.00 and C 31.00 of LAREX report has been removed in taxonomy 3.0,  rule v_cssf026 has to be adapted to "Every identifier reported in (columns 010 or 020) templates C28.00 to C29.00 shall have an identifier reported in template C27.00". 
For this reason, rule v_cssf026a has been created, applying starting June 2021.

For rule v_cssf018, only row 425 and 430 is retained starting June 2021, so  rule v_cssf18a has been created.

Update of liquidity checks with indication of the changes performed in red.  Furthermore, a column "R" was included regarding legitimate discrepancies identified.		
	

	

		

		6/29/2021
		24.0
		Sheet "CSSF plausibility checks": 
v_cssf047 to v_cssf050: syntax adjusted with the addition of a precondition to only check the format of LEI codes when the type code is LEI. The LEI codes are checked in COREP C 06.02, FINREP F 40.01, FINREP F 40.02 and LAREX C 27.00 templates.
Sheet "v3.0" (ECB EGDQ Checks):
Last update of the ECB list of EGDQ checks on 30 April 2021.


	

	

		

		7/8/2021
		25.0
		CSSF plausibility checks: 
- v_cssf047 to v_cssf050: columns references corrected.

ECB EGDQ Checks:
- Deletion of the sheets listing the ECB EGDQ checks per reporting framework (taxonomies) as the link to the page of the ECB website where the checks are presented is included in sheet "ECB EGDQ Checks". 

	

	

		

		1/14/2022
		26.0
		Sheet "CSSF plausibility checks": 
Addition of 14 new CSSF validation rules:
- v_cssf067 to v_cssf078 : cross-checks between FINREP F 13.01 and F 18.00 for FULL and SIMPLIFIED-EXTENDED FINREP reporters
- v_cssf079 : Maturity Ladder data quality check 
- v_cssf080 : NSFR data quality check
For the time being, these rules are implemented with WARNING severity status.		
	

	

		

		6/2/2022
		27.0
		Sheet "CSSF plausibility checks": 
Addition of 2 new CSSF validation rules with ERROR severity status: 
- v_cssf081 : in LEVER reporting module, the numerator and the denominator of the leverage ratio must be greater than zero in C 47.00 template.
- v_cssf082 : in LEVER reporting module, the leverage ratio as well as the leverage ratio requirements must be greater than zero in C 47.00 template.		
	

	

		

		7/7/2022
		28.0
		Sheet "READ ME": 
Clarification added in the Disclaimer of the "READ ME" sheet: "As the objective is to integrate to the largest possible extent local rules into the official list of ECB additional data quality checks (EGDQ), it can be that a rule is, during a short period of time, simultaneously implemented by the CSSF and the ECB. In such a case the syntax of the ECB formula shall prevail. 
Note that QC_ALMM, QC_LCRDA or v_cssfXXX type of rules will be progressively dropped out of the “CSSF plausibility checks” sheet as the ECB will officially integrate the same rules in its own list of checks."

Sheet "CSSF plausibility checks":
Deletion of 4 BCL/CSSF quality checks related to ALMM reporting and deletion of 1 BCL/CSSF quality check related to LCRDA reporting module since equivalent rules have been implemented and officially published by the ECB Expert Group on Data Quality (EGDQ). 
The link to the EGDQ checks is available in sheet "ECB EGDQ Checks" of the present file.

QC_AMML_1 --> EGDQ_0731 
QC_AMML_2 --> EGDQ_0732
QC_AMML_3 --> EGDQ_0733
QC_AMML_4 --> EGDQ_0734
QC_LCRDA_1 --> EGDQ_C046 to EGDQ_C048

	






Sheet 3: CSSF plausibility checks


	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	

		Check No.
		Scope
		Date Added
		Status (Date update if active rule) 
		Applicable until
		Module
		Template
		Column
		Row
		Sheet
		Rule
		Syntax (Template, Column, Row)
		Threshold/tolerance amount
		Frequency
		Comment
		Links
		Legitimate discrepancies identified / comments
	

	

		v_cssf002
		Credit institutions & Investment firms
		9/24/2014
		

		

		COREP
		Solvency reporting
		C01.00
		0010
		0160
		

		Shall not be empty
		{C01.00, C0010, R0160}<>""
		

		Quarterly
		Institutions shall report in row 0160 the current-year (or year-end) profit irrespective of whether the profit has been audited or not. In case where the CSSF has not permitted the profit to be taken into account in the CET1 computation (in accordance with Article 26 of the CRR), institutions shall substract the current-year (or year-end) profit in row 0170, so that the currentyear (or year-end) profit effectively taken into account in CET1 capital (reported in row 0150) amounts to zero. In case where the CSSF has permitted the profit to be taken into account in the CET1 computation (in accordance with Article 26 of the CRR), institutions shall report ‘0’ in row 0170
		

		

	

	

		v_cssf010
		Credit institutions & Investment firms
		9/24/2014
		

		

		COREP
		Solvency reporting
		C04.00
		0010
		0740
		

		The value of Combine Buffer Requirement should be higher or equal than to the product of the total risk exposure amount and the 0,025 capital conservation buffer  
		{C04.00, C0010, R0740} > = 0,025*{C02.00, C0010, R0010}
		

		Quarterly
		In accordance with CSSF Regulation 14-01, Article 6, institutions shall maintain a capital conservation buffer of 2.5% starting 01/01/2014. Row 0750 (and following from there, row 0740) shall be filled accordingly. Institutions shall report in row 0750, the RWA equivalent amount of the capital conservation buffer requirement.
		

		

	

	

		v_cssf011
		Credit institutions & Investment firms
		9/24/2014
		

		

		COREP
		Solvency reporting
		C04.00
		0010
		0750
		

		The value of Capital Conservation Buffer should be equal to the product of the total risk exposure amount and the 0,025 capital conservation buffer  
		{C04.00, C0010, R0750} = 0,025*{C02.00, C0010, R0010}
		

		Quarterly
		

		

	

	

		v_cssf018
		Credit institutions & Investment firms
		9/24/2014
		5/7/2021
		Q1 2021
		COREP
		Solvency reporting
		C05.01
		0010-0040
		0138, 0150, 0160, 0180, 0190, 0194, 0198, 0200, 0210, 0211, 0212, 0220,
0221, 0222, 0230, 0231, 0232, 0240, 0250, 0260, 0270, 0280, 0290, 0300, 0310, 0320,
0330, 0340, 0350, 0360, 0370, 0410, 0420, 0425, 0430		
		

		For rows 0138, 0150, 0160, 0180, 0190, 0194, 0198, 0200, 0210, 0211, 0212, 0220, 0221, 0222, 0230, 0231, 0232, 0240, 0250, 0260, 0270, 0280, 0290, 0300, 0310, 0320, 0330, 0340, 0350, 0360, 0370, 0410, 0420, 0425, 0430 of template C05.01, columns 0010 to 0040 shall be empty
		{C05.01, C0010-C0040, R0138, R0150, R0160, R0180, R0190, R0194, R0198, R0200, R0210, R0211, R0212, 
R0220, R0221, R0222, R0230, R0231, R0232, R0240, R0250, R0260, R0270, R0280, R0290, R0300, R0310,
 R0320, R0330, R0340, R0350, R0360, R0370, R0410, R0420, R0425, R0430} = ""		
		

		Quarterly
		CSSF Regulation 14-01 lays down the details of the transitional provisions applicable to institutions; more
precisely the aforementioned CSSF Regulation specifies that for certain deductions, no transitional
provisions apply (i.e. the final provisions apply starting 01/01/2014). As a result, no transitional
adjustments shall be reported for those elements in template C05.01.		
		

		

	

	

		v_cssf018a
		Credit institutions & Investment firms
		5/7/2021
		5/7/2021
		

		COREP
		Solvency reporting
		C05.01
		0010-0040
		0425, 0430
		

		For rows 0425, 0430 of template C05.01, columns 0010 to 0040 shall be empty
		{C05.01, C0010-C0040, R0425, R0430} = ""
		

		Quarterly
		Starting June 2021
CSSF Regulation 14-01 lays down the details of the transitional provisions applicable to institutions; more
precisely the aforementioned CSSF Regulation specifies that for certain deductions, no transitional
provisions apply (i.e. the final provisions apply starting 01/01/2014). As a result, no transitional
adjustments shall be reported for those elements in template C05.01.		
		

		

	

	

		v_cssf026
		Credit institutions & Investment firms
		9/24/2014
		5/7/2021
		Q1 2021
		COREP
		Large exposures
		C27.00-C31.00
		

		all rows
		

		Every identifier reported in (columns 0010 or 0020) templates C28.00 to C31.00 shall
have an identifier reported in template C27.00		
		If {C28.00 or C30.00, C0010-C0020, all rows}<>"" 
then {C27.00, C0010, all rows} should not be empty for the given counterparty		
		

		Quarterly
		

		

		

	

	

		Credit institutions & Investment firms
		Q1 2021
		If {C29.00 or C31.00, C0010-C0020, all rows}<>"" 
then {C27.00, C0010, all rows} should not be empty for the given counterparty		
		Quarterly
		

	

		v_cssf026a
		Credit institutions & Investment firms
		5/7/2021
		5/7/2021
		

		COREP
		Large exposures
		C27.00-C29.00
		

		all rows
		

		Every identifier reported in (columns 0010 or 0020) templates C28.00 to C29.00 shall
have an identifier reported in template C27.00		
		If {C28.00 or C29.00, C0010-C0020, all rows}<>"" 
then {C27.00, C0010, all rows} should not be empty for the given counterparty		
		

		Quarterly
		Starting June 2021
		

		

	

	

		v_cssf029
		Credit institutions & Investment firms
		5/7/2021
		5/7/2021
		Q1 2021
		COREP
		Large exposures
		C30.00
		all columns
		all rows
		

		Template C30.00 shall only be reported on a consolidated basis and be left empty
otherwise.		
		

		

		Quarterly
		For the reporting of the maturity structure of these exposures according to point (e) of Article 394(2) of
Regulation (EU) No 575/2013, the parent institutions in a Member State shall use templates LE4 and LE5
[i.e. C30.00 and C31.00].

If the bank does not have 10 large exposures to institutions or unregulated financial entities as defined in article 392 or CRR, it should take also into consideration exposures that are not defined as large exposures. For more details, see EBA Q&A 2014_1351.		
		http://www.eba.europa.eu/single-rule-book-qa/-/qna/view/publicId/2014_1351
		

	

	

		v_cssf030
		Credit institutions & Investment firms
		5/7/2021
		5/7/2021
		Q1 2021
		COREP
		Large exposures
		C31.00
		all columns
		all rows
		

		Template C31.00 should only be completed for institutions reporting on a consolidated basis; if it is not the case, the template C30.00 should be left empty
		

		

		Quarterly
		

		

	

		v_cssf031
		Credit institutions & Investment firms
		5/7/2021
		5/7/2021
		Q1 2021
		COREP
		Large exposures
		C28.00 & C30.00
		all columns
		all rows
		

		Each exposure reported, at the consolidated level, in template C30.00 shall also be
reported in template C28.00		
		

		

		Quarterly
		

		

		

	

	

		v_cssf032
		Credit institutions & Investment firms
		5/7/2021
		5/7/2021
		Q1 2021
		COREP
		Large exposures
		C29.00 & C31.00
		all columns
		all rows
		

		Each exposure reported at the consolidated level in template C31.00 shall also be
reported in template C29.00		
		

		

		Quarterly
		

		

		

	

	

		v_cssf040
		

		5/2/2017
		reactivated 05/2018 based on new mapping (IFRS 9 FINREP)
		

		FINREP
		Financial Reporting
		F 06.01 ; F 18.00.b ; F 20.07.1
		0021, 0130,
		0120,0190
		Country sheet for table 207
		FINREP F06.01-0190 (0021) and FINREP F18.00.b-0120 (0130) and FINREP F20.07.1-0190 (0021) (sum across countries) must simultaneously have the same sign 
		If {F06.01, C0021, R0190} <> 0 AND {F18.00.b, C0130, R0120} <> 0 AND Sum across (Countries) {F20.7.1, C0021, R0190} <> 0 THEN
 {F06.01, C0021, R0190} > 0 AND {F18.00.b, C0130, R0120} > 0 AND [Sum across countries {F20.7.1, C0021, R0190}  > 0
OR
  {F06.01, C0021, R0190} < 0 AND  {F18.00.b, C0130, R0120} < 0 AND Sum across countries {F20.7.1, C0021, R0190}  < 0		
		

		Quarterly
		Applicable as is until 2017.12 only. F 06.00 and F 20.07 do not exist anymore in IFRS 9 FINREP.
		

		

	

	

		v_cssf041
		

		5/2/2017
		reactivated 05/2018 based on new mapping (IFRS 9 FINREP)
		

		FINREP
		Financial Reporting
		F 06.01 ; F 18.00.b ; F 20.07.1
		0021, 0130,
		0120,0190
		Country sheet for table 207
		If a bank reports impairments in FINREP F06.01-0190 (0021) then it must also report impairments in FINREP  F18.00.b-0120 (0130)FINREP F20.07.1-0190 (0021) (sum across countries) 
		IF {F06.01, C0021, R0190} <> 0 THEN {F18.00.b, C0130, R0120} <> 0 AND Sum across countries {F20.7.1, C0021, R0190} <> 0 
		

		Quarterly
		Applicable as is until 2017.12 only. F 06.00 and F 20.07 do not exist anymore in IFRS 9 FINREP.
		

		

	

	

		v_cssf042
		

		5/2/2017
		reactivated 05/2018 based on new mapping (IFRS 9 FINREP)
		

		FINREP
		Financial Reporting
		F 06.01 ; F 18.00.b ; F 20.07.1
		0021, 0130,
		0120,0190
		Country sheet for table 207
		If a bank reports impairments in FINREP  F18.00.b-0120 (0130) then it must also report impairments in FINREP F06.01-0190 (0021) and FINREP F20.07.1-0190 (0021) (sum across countries) 
		IF {F18.00.b, C0130, R0120} <> 0 THEN {F06.01, C0021, R0190} <> 0 AND Sum across countries {F20.7.1, C0021, R0190} <> 0 
		

		Quarterly
		Applicable as is until 2017.12 only. F 06.00 and F 20.07 do not exist anymore in IFRS 9 FINREP.
		

		

	

	

		v_cssf043
		

		5/2/2017
		reactivated 05/2018 based on new mapping (IFRS 9 FINREP)
		

		FINREP
		Financial Reporting
		F 06.01 ; F 18.00.b ; F 20.07.1
		0021, 0130,
		0120,0190
		Country sheet for table 207
		If a bank reports impairments in FINREP F20.07.1-0190 (0021) (sum across countries) then it must also report impairments in FINREP F06.01-0190 (0021) and FINREP F18.00.b-0120 (0130)
		IF Sum across countries  {F20.7.1, C0021, R0190} <> 0 THEN {F06.01, C0021, R0190} <> 0 AND {F18.00.b, C0130, R0120} <> 0
		

		Quarterly
		Applicable as is until 2017.12 only. F 06.00 and F 20.07 do not exist anymore in IFRS 9 FINREP.
		

		

	

	

		v_cssf044
		Credit institutions
		5/2/2017
		

		

		LCRDA
		LCR Delegated Act
		C 73.00.a
		0010
		0130, 1180 to 1210
		

		Operational deposits in the memorandum items (row 1180 to 1210) of table C73.00 must equal the operational deposits reported in row 0130 of the same table.
		{C73.00.a, C0010, R1180} + {C73.00.a, C0010, R1190} + {C73.00.a, C0010, R1200} + {C73.00.a, C0010, R1210} = {C73.00.a, C0010, R0130}
		

		Monthly
		

		

		

	

	

		v_cssf047
		Credit institutions & Investment firms
		5/2/2017
		

		

		LAREX
		Large exposures
		C 27.00
		011
		

		

		If the cell located inside sub-report 270 / line 010 / column (015) =  LEI code type then for each cell element that is located inside sub-report 270 / column (011) the following rule has to be processed:
The cell element must represent a valid LEI code, which means:
 > The length of the code must be 20
 > The characters at position 1 to 18 must be alphabetic (A-Z) or numeric (0-9)
 > The last 2 positions must represent a correct LEI modulo 97 check digit
 > The characters at position 19 to 20 must be numeric (0-9)		
		

		

		Quarterly
		The LEI code [xxxxxxxx] indicated inside LAREX C27.00-0010 [0030] does not represent a valid LEI code. This cell has to represent a valid LEI code (length = 20, valid check digit, correct character set) or the cell must be left empty.

		

		

	

	

		v_cssf048
		Credit institutions
		5/2/2017
		

		

		FINREP
		Financial Reporting
		F 40.01
		0011
		

		

		If the cell located inside sub-report 401 / line 0010 / column (0015) =  LEI code type then for each cell element that is located inside the sub-report 401 / column (0011) the following rule has to be processed:
The cell element must represent a valid LEI code, which means:
 > The length of the code must be 20
 > The characters at position 1 to 18 must be alphabetic (A-Z) or numeric (0-9)
 > The last 2 positions must represent a correct LEI modulo 97 check digit
 > The characters at position 19 to 20 must be numeric (0-9)		
		

		

		Quarterly
		The LEI code [xxxxxxxx] indicated inside FINREP F40.01-0010 [0010] does not represent a valid LEI code. This cell has to represent a valid LEI code (length = 20, valid check digit, correct character set) or the cell must be left empty.                              
		

		

	

	

		v_cssf049
		Credit institutions
		5/2/2017
		

		

		FINREP
		Financial Reporting
		F 40.02
		0021, 0031
		

		

		If the cell located inside sub-report 402 / line 0010 / column (0025) (respectively column (0035)) =  LEI code type then for each cell element that is located inside the sub-report 402 / column (0021) (respectively column 0031)) the following rule has to be processed:
The cell element must represent a valid LEI code, which means:
 > The length of the code must be 20
 > The characters at position 1 to 18 must be alphabetic (A-Z) or numeric (0-9)
 > The last 2 positions must represent a correct LEI modulo 97 check digit
 > The characters at position 19 to 20 must be numeric (0-9)		
		

		

		Quarterly
		The LEI code [xxxxxxxx] indicated inside FINREP F40.02-0010 [0030] does not represent a valid LEI code. This cell has to represent a valid LEI code (length = 20, valid check digit, correct character set) or the cell must be left empty.                              

		

		

	

	

		v_cssf050
		Credit institutions & Investment firms
		

		

		

		COREP
		Solvency reporting
		C 06.02
		0021
		

		

		If the cell located inside sub-report 062 / column (0026) =  LEI code type then for each cell element that is located inside the sub-report 062 / column (0021) the following rule has to be processed:
The cell element must represent a valid LEI code, which means:
 > The length of the code must be 20
 > The characters at position 1 to 18 must be alphabetic (A-Z) or numeric (0-9)
 > The last 2 positions must represent a correct LEI modulo 97 check digit
 > The characters at position 19 to 20 must be numeric (0-9)		
		

		

		Quarterly
		The LEI code [xxxxxxxx] indicated inside COREP C06.02-1.0xxx [0025] does not represent a valid LEI code. This cell has to represent a valid LEI code (length = 20, valid check digit, correct character set) or the cell must be left empty.

		

		

	

	

		v_cssf051
		Credit institutions & Investment firms
		11/30/2017
		

		

		COREP
		Solvency reporting
		C 04.00
		0010
		0850 ; 0860
		

		Entities should all clearly declare the total original exposure amount (row 0850) as well as the amount of non-domestic original exposures (0860) in template C 04.00. 
		{C04.00, C0010, R0850} =! empty ; {C04.00, C0010, R0860} =! Empty
		

		Quarterly
		This rule is designed to identify the reporting requirements for the reporting entities as regards template C 09.01 and C 09.02 (threshold based templates based on the amounts reported in row 0850 and 0860 of template C 04.00). If this condition is not fulfilled, then cssf rule 052 and 053 will not be run.
		

		

	

	

		v_cssf060
		Credit institutions
		12/5/2019
		

		

		COREP
		Solvency reporting
		C 03.00
		0010
		0130
		

		Credit institutions (other than European branches not subject to Solvency reporting) shall report a positive Total SREP Capital Ratio (TSCR) in row 0130 of COREP template C 03.00, in line with CSSF additional guidance published under http://www.cssf.lu/fileadmin/files/Reporting_legal/Recueil_banques/Additional_guidance_for_credit_institutions_related_to_specific_reporting_aspects.pdf
		{C03.00, C0010, R0130} > 0
		

		Quarterly
		

		

		

	

	

		v_cssf061
		Credit institutions
		12/5/2019
		

		

		COREP
		Solvency reporting
		C 03.00
		0010
		0160
		

		Credit institutions (other than European branches not subject to Solvency reporting) shall report a positive Overall Capital Ratio (OCR) in row 0160 of COREP template C 03.00, in line with CSSF additional guidance published under http://www.cssf.lu/fileadmin/files/Reporting_legal/Recueil_banques/Additional_guidance_for_credit_institutions_related_to_specific_reporting_aspects.pdf
		{C03.00, C0010, R0160} > 0
		

		Quarterly
		

		

		

	

	

		v_cssf062
		Credit institutions
		12/5/2019
		

		

		COREP
		Solvency reporting
		C 03.00
		0010
		0190
		

		Credit institutions (other than European branches not subject to Solvency reporting) shall report a positive Overall Capital and Pillar 2 Guidance (OCR and P2G) ratio in row 0190 of COREP template C 03.00, in line with CSSF additional guidance published under http://www.cssf.lu/fileadmin/files/Reporting_legal/Recueil_banques/Additional_guidance_for_credit_institutions_related_to_specific_reporting_aspects.pdf
		{C03.00, C0010, R0190} > 0
		

		Quarterly
		

		

		

	

	

		QC_AMML_5
		Credit institutions
		9/25/2020
		

		

		AMML
		Maturity Ladder template
		C 66.01.A
		020 to 220
		0380, 0350 and 0360
		

		The total outflows reported in the Maturity Ladder (C 66.01) (except for FX-swaps maturing and derivatives amount payables) should be superior to the total financial liabilities of the bank, including tax liabilities (less derivatives and short positions) reported in the Finrep F 01.02.
		{C 66.01.A, ∑(C020 – C220), R0380} - {C 66.01.A, ∑(C020 – C220), R0350} - {C 66.01.A, ∑(C020 – C220), R0360} > {F 01.02, C0010, R0040} + {F 01.02, C0010, R0050} + {F 01.02, C0010, R0060} + {F 01.02, C0010, R0070} + {F 01.02, C0010, R0110} + {F 01.02, C0010, R0240}

		5%
		Quarterly
		significant discrepancies should be explained
		https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L:2017:321:FULL&from=GA
		collateral received for derivatives does not have to be reported in C 66.01 / interdependent in and outflows can be netted in some cases (e.g.notional pooling in Finrep) / Some SFTs can be reported on a net basis in Finrep  in some cases
	

	

		

		FINREP
		Financial Reporting
		F 01.02
		0010
		0040 to 0070, 0110 and 0240
		

		

	

		QC_AMML_6
		Credit institutions
		9/25/2020
		

		

		AMML
		Maturity Ladder template
		C 66.01.A
		020 to 220
		0700, 0660 and 0670
		

		The total inflows reported in the Maturity Ladder (C 66.01)  (except for FX-swaps maturing and derivatives amount receivables )  should be superior to the total financial assets of the bank, including tax assets, reported in the Finrep F 01.01.
		 {C 66.01.A, ∑(C020 – C220), R0700} - {C 66.01.A, ∑(C020 – C220), R0660} - {C 66.01.A, ∑(C020 – C220), R0670}  >{F 01.01, C0010, R0380}-{F 01.01, C0010, R0060}-{F 01.01, C0010, R0240}-{F 01.01, C0010, R0250}-{F 01.01, C0010, R0270}-{F 01.01, C0010, R0300}-{F 01.01, C0010, R0360}
		5%
		Quarterly
		significant discrepancies should be explained
		https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L:2017:321:FULL&from=GA
		same as above
	

	

		

		FINREP
		Financial Reporting
		F 01.02
		010
		0060, 0240, 0250, 0270, 0300, 0360 and 0380
		

		

	

		QC_AMML_7
		Credit institutions
		9/25/2020
		

		

		AMML
		Maturity Ladder template
		C 66.01.B
		010
		0730, 0740, 0750, 0820 and 0860
		

		The total amount of liquid assets in the counterbalancing capacity of the Maturity Ladder (C 66.01), namely coins and bank notes, withdrawable central bank reserves, level 1 and level 2A + 2B tradable assets should approximate the amount of Unweighted Liquid Assets in LCRDA template C 72.00.
		{C 66.01.B, C010, R0730} + {C 66.01.B, C010, R0740} + {C 66.01.B, C010, R0750} + {C 66.01.B, C010, R0820} + {C 66.01.B, C010, R0860} ≈ {C 72.00.A, C0010, R0010}
		5%
		Monthly
		cf. cross references to the provisions of Regulation (EU) 2015/61 in the reporting instructions of Table C 66.01
		https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L:2017:321:FULL&from=GA
		collateral received for derivatives does not have to be reported in C 66.01 / HQLA-eligible securities maturing  in less than 30 days do not have to be reported in the LCRDA HQLAs 
	

	

		

		LCRDA
		LCR Delegated Act
		C 72.00.A
		0010
		0010
		

		

	

		QC_AMML_8
		Credit institutions
		9/25/2020
		

		

		AMML
		Maturity Ladder template
		C 66.01.A
		020 to 110
		0060
		

		Outflows from secured lending reported in the LCRDA template C 73.00.a should be equal to the same category of outflows reported in the template C 66 for the time buckets ranging from overnight until 30 days.
		{C 73.00.A, C0010, R0920} = {C 66.01.A, ∑ (C020 – C110), R0060}
		+/- 10 mios
		Monthly
		cf. cross references to the provisions of Regulation (EU) 2015/61 in the reporting instructions of Table C 66.01
		https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L:2017:321:FULL&from=GA
		No legitimate discrepancy identified
	

	

		

		LCRDA
		LCR Delegated Act
		C 73.00.A
		0010
		0920
		

		

	

		QC_AMML_9
		Credit institutions
		9/25/2020
		

		

		AMML
		Maturity Ladder template
		C 66.01.A
		020 to 110
		0010
		

		Outflows from debt securities issued in the LCRDA template C 73.00.a should be equal to the same category of outflows reported in the template C 66 for the time buckets ranging from overnight until 30 days.
		{C 73.00.A, C0010, R0900} = {C 66.01.A, ∑ (C020 - C110), R0010}
		+/- 10 mios
		Monthly
		cf. cross references to the provisions of Regulation (EU) 2015/61 in the reporting instructions of Table C 66.01
		https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L:2017:321:FULL&from=GA
		No legitimate discrepancy identified
	

	

		

		LCRDA
		LCR Delegated Act
		C 73.00.A
		0010
		0900
		

		

	

		QC_AMML_10
		Credit institutions
		9/25/2020
		5/7/2021
		

		AMML
		Maturity Ladder template
		C 66.01.A
		020 to 110
		0260
		

		Outflows from retail deposits, operational deposits and non-operational deposits in the LCRDA template C 73.00.a should be equal to the same category of outflows reported in the Maturity Ladder (C 66.01) for the time buckets ranging from overnight until 30 days. Exempted retail deposits are excluded as they may have a residual maturity exceeding 30 days
		{C 73.00.A, C0010, R0030} + {C 73.00.A, C0010, R0120} + {C 73.00.A, C0010, R0203}+{C 73.00.A, C0010, R0210}-{C 73.00.A, C0010, R0035}= {C 66.01.A, ∑ (C020 – C110), R0260}
		+/- 10 mios
		Monthly
		cf. cross references to the provisions of Regulation (EU) 2015/61 in the reporting instructions of Table C 66.01
		https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L:2017:321:FULL&from=GA
		row 0035 has been deducted as it contains deposits exceeding potentially 30 days / roll-over trades with a forward starting date are not reported on a gross basis in C 73 / Some securities are treated as deposit like instruments in liquidity reportings (e.g. "Namenspfandbriefe")
	

	

		

		LCRDA
		LCR Delegated Act
		C 73.00.A
		0010
		0030, 0035, 0120, 0203 and 0210
		

		

	

		QC_AMML_11
		Credit institutions
		9/25/2020
		

		

		AMML
		Maturity Ladder template
		C 66.01.A
		020 to 220
		0350 and 0660
		

		The amount of outflows stemming from FX-swaps maturing should approximate the amount of inflows stemming from FX-swaps maturing in the Maturity Ladder (C 66.01).
		{C 66.01.A, ∑(C020 – C220), R0350} ≈ {C 66.01.A, ∑(C020 – C220), R0660}
		10% of notional amount reported 
		Monthly
		This rule only verifies in case of a hedged derivatives portfolio or in case of execution of derivatives transactions for the account of customers
		

		Long term FX swaps can lead to differences in cash flows exceeding the threshold
	

	

		QC_AMML_12
		Credit institutions
		9/25/2020
		

		

		AMML
		AMML template
		C 67.00.A
		060
		010, 120
		

		The total amount reported in the AMML template C 67.00 should be equal to total financial liabilities reported in Finrep 01.02 excluding derivatives positions, short positions and impact of fair value hedges.
		{C 67.00.A, C060, R010} + {C 67.00.A, C060, R120} = {F 01.02, C0010, R0040} + {F 01.02, C0010, R0050} + {F 01.02, C0010, R0060} + {F 01.02, C0010, R0070} + {F 01.02, C0010, R0110}
		5%
		Quarterly
		cf. point 5 on page 368 "The totals of section 1 and section 2 shall equal an institution's total funding as per its balance sheet reported under the financial reporting framework (FINREP)"
		https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L:2017:321:FULL&from=GA
		Some SFTs can be reported on a net basis in Finrep /  Pass- through arrangements allowing derecognition (e.g. CLN or CLD) where the depositors bares all risks, including liquidity, do not have to be reported in C67
	

	

		

		FINREP
		Financial Reporting
		F 01.02
		0010
		0040 to 0070 and 0110
		

		

	

		QC_AMML_13
		Credit institutions
		9/25/2020
		

		

		AMML
		AMML template
		C 67.00.A
		060
		010 to 110
		

		The sum of the amounts received from each individual counterparty in the AMML template C 67.00 should be equal to the total amount reported in row 010 of the same template.
		C 67.00.A, C060, R020} + {C 67.00.A, C060, R030} + {C 67.00.A, C060, R040} + {C 67.00.A, C060, R050} + {C 67.00.A, C060, R060} + {C 67.00.A, C060, R070} + {C 67.00.A, C060, R080} + {C 67.00.A, C060, R090} + {C 67.00.A, C060, R100} + {C 67.00.A, C060, R110} = {C 67.00.A, C060, R010} 
		0%
		Monthly
		row 010 column 060 is not greyed out and should be filled accordingly
		https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L:2017:321:FULL&from=GA
		No legitimate discrepancy identified
	

	

		QC_AMML_14
		Credit institutions
		9/25/2020
		

		

		AMML
		AMML template
		C 68.00.A
		010
		110 to 130
		

		The total amount of unsecured wholesale funding in the AMML template C 68.00 should approximate the sum of the 2 subcategories (unsecured wholesale deposits from financial and non financial customers) plus central bank unsecured funding and unsecured securities issued from Finrep 08.01.
		C 68.00.A, C010, R110} ≈ {C 68.00.A, C010, R120} + {C 68.00.A, C010, R130} + {F 08.01,  ∑(C0010-C0030), R0070} + {F 08.01,  ∑(C0010-C0030), R0080} + {F 08.01,  ∑(C0010-C0030), R0090} + {F 08.01,  ∑(C0010-C0030), R0370} + {F 08.01, ∑(C0010-C0030), R0400} + {F 08.01,  ∑(C0010-C0030), R0410} + {F 08.01,  ∑(C0010-C0030), R0440}
		10%
		Quarterly
		significant discrepancies should be explained
		https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L:2017:321:FULL&from=GA
		(i) Central bank refinancing operations are not reported as repurchases in Luxembourg but as term deposits, thus artificialy amplifying the unsecured amounts of wholesale funding
(ii) instruments classification diverging between Finrep and liquidity reportings such as "Namenspfandbriefe", which are considered secured funding but treated as deposits, or hybrid
(iii) securities issuance to retail and held in accounts of retail customers 
(iv) SMEs classified as retail pursuant to liquidity regulations
(v) interdependent in and outflows
(vi) netting rules specific to Finrep (e.g. notional pooling)
(vii) Pass- through arrangements allowing derecognition (e.g. CLN or CLD) where the depositors bares all risks, including liquidity, do not have to be reported in C68		
	

	

		

		FINREP
		Financial Reporting
		F 08.01
		0010 to 0030
		0070 to 0090, 0370, 0400, 0410 and 0440
		

		

	

		QC_AMML_15
		Credit institutions
		9/25/2020
		

		

		AMML
		AMML template
		C 68.00.A
		010
		010, 110 and 150
		

		The total funding in the AMML template C 67.00 (top 10 counterparties + all other liabilities) should approximate the total funding in the AMML template C 68.00 (Retail funding + Wholesale funding)
		 {C 68.00.A, C010, R010} + {C 68.00.A, C010, R110} + {C 68.00.A, C010, R150} ≈ {C 67.00.A, C060, R010} + {C 67.00.A, C060, R120}  
		10%
		Monthly
		significant discrepancies should be explained
		

		No legitimate discrepancy identified
	

	

		

		AMML template
		C 67.00.A
		060
		010, 120
		

		

	

		QC_AMML_16
		Credit institutions
		9/25/2020
		

		

		AMML
		AMML template
		C 68.00.A
		010
		110
		

		The amount of unsecured wholesale funding in the AMML template C 68.00 should approximate the sum of the amounts in the FINREP 08.01 template, not taking into account funding received from households since they cannot be considered as wholesale counterparts. Repos are considered as secured funding and hence should not be considered in the calculation. On the other hand, certificates of deposit, convertible compound financial instruments, hybrid and non convertible debt securities should be considered as unsecured sources of funding.
		{C 68.00.A, C010, R110} ≈  {F 08.01,  ∑(C0010-C0030), R0070} + {F 08.01,  ∑(C0010-C0030), R0080} + {F 08.01,  ∑(C0010-C0030), R0090} + {F 08.01,  ∑(C0010-C0030), R0120}  + {F 08.01,  ∑(C0010-C0030), R0130} + {F 08.01,  ∑(C0010-C0030), R0140} + {F 08.01, ∑(C0010-C0030), R0170} + {F 08.01, ∑(C0010-C0030), R0180} + {F 08.01, ∑(C0010-C0030), R0190} + {F 08.01, ∑(C0010-C0030), R0220} + {F 08.01, ∑(C0010-C0030), R0230} + {F 08.01, ∑(C0010-C0030), R0240} + {F 08.01, ∑(C0010-C0030), R0270} + {F 08.01, ∑(C0010-C0030), R0280} + {F 08.01, ∑(C0010-C0030), R0290} + {F 08.01, ∑(C0010-C0030), R0370} + {F 08.01, ∑(C0010-C0030), R0400} + {F 08.01, ∑(C0010-C0030), R0410} + {F 08.01, ∑(C0010-C0030), R0440}
		10%
		Quarterly
		significant discrepancies should be explained
		

		cf. check 14
	

	

		

		FINREP
		Financial Reporting
		F 08.01
		0010 to 0030
		0070 to 0090, 0120 to 0140, 0170 to 0190, 0220 to 0240, 0270 to 0290, 0370, 0400, 0410 and 0440
		

		

	

		QC_AMML_17
		Credit institutions
		9/25/2020
		

		

		AMML
		AMML template
		C 68.00.A
		010
		150
		

		The amount of secured wholesale funding in the AMML template C 68.00 should approximate the sum in the FINREP 08.01 template, not taking into account funding received from households since they cannot be considered as wholesale counterparts. Repos are considered as secured funding and hence should be considered in the calculation. ABSs and covered bonds should be considered as secured sources of funding.
		{C 68.00.A, C010, R150} ≈  {F 08.01, ∑(C0010-C0030), R0100} + {F 08.01, ∑(C0010-C0030), R0150} + {F 08.01, ∑(C0010-C0030), R0200} + {F 08.01, ∑(C0010-C0030), R0250} + {F 08.01, ∑(C0010-C0030), R0300} + {F 08.01, ∑(C0010-C0030), R0380} + {F 08.01, ∑(C0010-C0030), R0390}
		10%
		Quarterly
		significant discrepancies should be explained
		

		 Diverging clasification of  transactions as secured between Finrep and liquidity reportings (e.g. CB refinancing operations classified as term deposits in Finrep and not as repurchase transactions)
	

	

		

		FINREP
		Financial Reporting
		F 08.01
		0010 to 0030
		0100, 0150, 0200, 0250, 0300, 0380 and 0390
		

		

	

		QC_LCRDA_2
		Credit institutions
		9/25/2020
		

		

		LCRDA
		LCR Delegated Act
		C 72.00.A
		0010
		0050
		

		Withdrawable central bank reserves reported in the  LCRDA template C 72.00 should be inferior to cash balances held at central banks reported in the Finrep 05.01 as the latter include Minimum Reserves Requirements which are not HQLA eligible for the LCR in the Euro Area. 
		 {C 72.00.A, C0010, R0050} < {F 05.01, C0010, R0080)
		0%
		Quarterly
		This rule only applies for banks subject to Minimum Reserves Requirements
		https://www.bankingsupervision.europa.eu/press/letterstobanks/html/index.en.html
		Rule only applies  when no Minimum Reserves Requirements apply 
	

	

		

		FINREP
		Financial Reporting
		F 05.01
		0080
		0010
		

		

	

		QC_LCRDA_3
		Credit institutions
		9/25/2020
		

		

		LCRDA
		LCR Delegated Act
		C 73.00.A
		0010
		0030
		

		Retail deposits reported in the  LCRDA template C 73.00.a should be equal or superior to the current accounts / overnight deposits from households reported in Finrep 08.01 as they are likely to have a residual maturity inferior to 30 days. 
		{C 73.00.A, C0010, R0030} => {F 08.01,∑(C0010-C0030), R0320}
 		
		0%
		Quarterly
		significant discrepancies should be explained
		

		difference in definition of Households for Finrep and retail for liquidity reporting: non-profit institution / sole proprietorships / non withdrawable sight or short term deposits 
	

	

		

		FINREP
		Financial Reporting
		F 08.01
		0010 to 0030
		0320
		

		

	

		QC_LCRDA_4
		Credit institutions
		9/25/2020
		5/7/2021
		

		LCRDA
		LCR Delegated Act
		C 73.00.A
		0010
		0460, 0720
		

		Unweighted “committed facilities” and “other products and services” reported in the  LCRDA template C 73.00.a should be superior or equal  to the “loan commitments, financial guarantees and other commitments given in Finrep F 09.01.

		{C 73.00.A, C0010, R0460} + {C 73.00.A, C0010, R0720} >= {F 09.01.1, ∑(C0010-C0030), R0010} + {F 09.01.1, ∑(C0010-C0030), R0090} + {F 09.01.1, ∑(C0010-C0030), R0170}+ {F 09.01.1, ∑(C0100-C0120), R0010} + {F 09.01.1, ∑(C0100-C0120), R0090} + {F 09.01.1, ∑(C0100-C0120), R0170}
		10%
		Quarterly
		significant discrepancies should be explained
		

		Uncommitted funding facilities do not have to be reported in Finrep
	

	

		

		FINREP
		Financial Reporting
		F 09.01
		0010 to 0030 and 0100 to 0120
		0010, 0090, 0170
		

		

	

		QC_LCRDA_5
		Credit institutions
		9/25/2020
		

		

		LCRDA
		LCR Delegated Act
		C 73.00.A
		0010
		1290, 1300 and 1310
		

		Intra group outflows reported in the  LCRDA template C 73.00.a should approximate the intra group outflows reported in the Maturity Ladder (C 66.01)  for the time buckets ranging from overnight until 30 days.
		{C 73.00.A, C0010, R1290} + {C 73.00.A, C0010, R1300} + {C 73.00.A, C0010, R1310} ≈ {C 66.01.A, ∑(C020 – C110), R1200} 
		10%
		Monthly
		cf. cross references to the provisions of Regulation (EU) 2015/61 in the reporting instructions of Table C 66.01
		https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L:2017:321:FULL&from=GA
		Intragroup FX flows are not reported in the C 66 memorandum items /  derivatives netted in the LCRDA reporting might have to be reported in C 66
	

	

		

		AMML
		Maturity Ladder template
		C 66.01.A
		020 to 110
		1200
		

		

	

		QC_LCRDA_6
		Credit institutions
		9/25/2020
		

		

		LCRDA
		LCR Delegated Act
		C 74.00.A
		0010 to 0030
		0460
		

		Intra group inflows reported in the LCRDA template C 74.00 should approximate the intra group inflows reported in the Maturity Ladder (C 66.01) for the time buckets ranging from overnight until 30 days.
		{C 74.00.A, ∑(C0010 – C0030), R0460} ≈ {C 66.01.A, ∑(C0020 – C0110), R1210} + {C 66.01.A, ∑(C020 – C110), R1220}
		10%
		Monthly
		cf. cross references to the provisions of Regulation (EU) 2015/61 in the reporting instructions of Table C 66.01
		https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L:2017:321:FULL&from=GA
		Intragroup FX flows as they are not reported in the C 66 memorandum items /  derivatives netted in the LCRDA reporting might have to be reported in C 66
	

	

		

		AMML
		Maturity Ladder template
		C 66.01.A
		020 to 110
		1210 and 1220
		

		

	

		QC_LCRDA_7
		Credit institutions
		9/25/2020
		5/7/2021
		

		LCRDA
		LCR Delegated Act
		C 74.00.A
		0010 to 0030
		0460
		

		Intra group inflows reported in the LCRDA template C 74.00 should be inferior or equal to the amounts receivable from related parties reported in FINREP 31.1.
		{C 74.00.A, ∑(C0010 – C0030), R0460} <= {F 31.1., ∑(C0010 – C0030), R0010}  
		10%
		Semi-annual
		significant discrepancies should be explained
		

		Banks with accounting year ending in March  have adjusted remittance dates for Table F 31 .
	

	

		

		FINREP
		Financial Reporting
		F 31.1.
		0010 to 0030
		0010
		

		

	

		QC_LCRDA_8
		Credit institutions
		9/25/2020
		5/7/2021
		

		LCRDA
		LCR Delegated Act
		C 73.00.A
		0010
		1290, 1300 and 1310
		

		Intra group outflows reported in the LCRDA template C 73.00.a should  be inferior or equal to the amounts payable to related parties reported in FINREP 31.1.
		{C 73.00.A, C0010, R1290} + {C 73.00.A, C0010, R1300}+ {C 73.00.A, C0010, R1310} <= {F 31.1., ∑(C0010 – C0030), R0060} 
		10%
		Semi-annual
		significant discrepancies should be explained
		

		Banks with accounting year ending in March  have adjusted remittance dates for Table F 31 .
	

	

		

		FINREP
		Financial Reporting
		F 31.1.
		0010 to 0030
		0060
		

		

	

		QC_AMML_18
		Credit institutions
		9/25/2020
		5/7/2021
		

		AMML
		Maturity Ladder template
		C 66.01.A
		020 to 220
		1210 and 1220
		

		Intra group inflows reported in ALM should approximate or be superior to the amounts receivable from related parties in the form of debt securities and loans and advances reported in FINREP 31.1 . Equity instruments are not considered.
		{C 66.01.A, ∑(C020 – C220), R1210} +{C 66.01.A, ∑(C020 – C220), R1220} ≈> {F 31.1., ∑(C0010 – C0030), R0030} + {F 31.1., ∑(C0010 – C0030), R0040} 
		10%
		Semi-annual
		significant discrepancies should be explained
		

		Banks with accounting year ending in March  have adjusted remittance dates for Table F 31 .
	

	

		

		FINREP
		Financial Reporting
		F 31.1.
		0010 to 0030
		0030 and 0040
		

		

	

		QC_AMML_19
		Credit institutions
		9/25/2020
		5/7/2021
		

		AMML
		Maturity Ladder template
		C 66.01.A
		020 to 220
		1200
		

		Intra group outflows reported in the Maturity Ladder (C 66.01) should approximate or be superior to the amounts payable to related parties reported in FINREP 31.1.
		{C 66.01.A, ∑(C0020 – C0220), R1200} ≈> {F 31.1., ∑(C0010 – C0030), R0060} 
		10%
		Semi-annual
		significant discrepancies should be explained
		

		Banks with accounting year ending in March  have adjusted remittance dates for Table F 31 .
	

	

		

		FINREP
		Financial Reporting
		F 31.1.
		0010 to 0030
		0060
		

		

	

		QC_AMML_20
		Credit institutions
		9/25/2020
		5/7/2021
		

		AMML
		Maturity Ladder template
		C 68.00.A
		010
		140 and 190
		

		Secured and unsecured wholesale funding in the form of loans and deposits from intra group entities reported in the AMML template C 68.00 should approximate or be superior to the deposits reported as selected financial liabilities from related parties reported in FINREP 31.1.

		{C 68.00.A, C010, R140} +{C 68.00.A, C010, R190}  ≈ > {F 31.1., ∑(C0010-C0030), R0070}
		10%
		Semi-annual
		significant discrepancies should be explained
		

		Finrep related parties do not disentangle retail from wholesale counterparties
Banks with accounting year ending in March  have adjusted remittance dates for Table F 31 .		
	

	

		

		FINREP
		Financial Reporting
		F 31.1.
		0010 to 0030
		0070
		

		

	

		v_cssf063
		Credit institutions
		12/16/2020
		

		

		FINREP
		Financial Reporting
		F 05.01 ; F 16.01
		0060 ; 0010
		0110 ; 0142
		

		If a bank reports credit for consumption in FINREP F05.01-0110 [0060] then it must also report the related interest income in FINREP F16.01-0142 [0010].
		{F05.01, C0060, R0110} <> 0 THEN {F16.01, C0010, R0142} <> 0
		N/A
		Quarterly
		WARNING severity status - rule tested for FULL and SIMPLIFIED EXTENDED FINREP reporters
		

		

	

	

		v_cssf064
		Credit institutions
		12/16/2020
		

		

		FINREP
		Financial Reporting
		F 05.01 ; F 16.01
		0060 ; 0010
		0120 ; 0141
		

		If a bank reports lending for house purchase in FINREP F05.01-0120 [0060] then it must also report the related interest income in FINREP F16.01-0141 [0010]
		{F05.01, C0060, R0120} <> 0 THEN {F16.01, C0010, R0141} <> 0
		N/A
		Quarterly
		WARNING severity status - rule tested for FULL and SIMPLIFIED EXTENDED FINREP reporters
		

		

	

	

		v_cssf065
		Credit institutions
		12/16/2020
		

		

		FINREP
		Financial Reporting
		F 13.01 ; F 18.00
		0010, 0020, 0030, 0031, 0032, 0041 ; 0200, 0201
		0010 ; 0070 + 0191 + 0221
		

		The amount of reported collateral received shall be equal in FINREP F13.01 and FINREP F18.00. 
		{F 13.01, C0010 + C0020 + C0030 + C0031 + C0032 + C0041, R0010} = {F 18.00, C0200 + C0201, R0070 + R0191 + R0221}
		10'000 units
		Quarterly
		WARNING severity status - rule tested for FULL and SIMPLIFIED EXTENDED FINREP reporters
		

		

	

	

		v_cssf066
		Credit institutions
		12/16/2020
		

		

		FINREP
		Financial Reporting
		F 13.01 ; F 18.00
		0050 ; 0205, 0210
		0010 ; 0070 + 0191 + 0221
		

		The amount of reported financial guarantees received shall be equal in FINREP F13.01 and FINREP F18.00.
		{F 13.01, C0050, R0010} = {F18.00, C0205 + C0210, R0070 + R0191 + R0221}
		10'000 units
		Quarterly
		WARNING severity status - rule tested for FULL and SIMPLIFIED EXTENDED FINREP reporters
		

		

	

	

		v_cssf067
		Credit institutions
		1/12/2022
		

		

		FINREP
		Financial Reporting
		F 13.01 ; F 18.00
		0010, 0020, 0030, 0031, 0032, 0041 ; 0200, 0201
		0020 ; 0110, 0195, 0225
		

		The amount of reported collateral received for loans and advances to Other financial corporations shall be equal in FINREP F13.01 and FINREP F18.00. 
		{F 13.01; R0020; C0010 + C0020 + C0030 + C0031 + C0032 + C0041} = {F18.00; R0110 + R0195 + R0225; C0200 + C0201}
		10'000 units
		Quarterly
		WARNING severity status - rule tested for FULL and SIMPLIFIED EXTENDED FINREP reporters
		

		

	

	

		v_cssf068
		Credit institutions
		1/12/2022
		

		

		FINREP
		Financial Reporting
		F 13.01 ; F 18.00
		0050 ; 0205, 0210
		0020 ; 0110, 0195, 0225
		

		The amount of reported financial guarantees received for loans and advances to Other financial corporations shall be equal in FINREP F13.01 and FINREP F18.00. 
		{F 13.01; R0020; C0050} = {F18.00; R0110 + R0195 + R0225; C0205 + C0210}
		10'000 units
		Quarterly
		WARNING severity status - rule tested for FULL and SIMPLIFIED EXTENDED FINREP reporters
		

		

	

	

		v_cssf069
		Credit institutions
		1/12/2022
		

		

		FINREP
		Financial Reporting
		F 13.01 ; F 18.00
		0010, 0020, 0030, 0031, 0032, 0041 ; 0200, 0201
		0030 ; 0120, 0196, 0226
		

		The amount of reported collateral received for loans and advances to Non-financial corporations shall be equal in FINREP F13.01 and FINREP F18.00.  
		{F 13.01; R0030; C0010 + C0020 + C0030 + C0031 + C0032 + C0041} = {F18.00; R0120 + R0196 + R0226; C0200 + C0201}
		10'000 units
		Quarterly
		WARNING severity status - rule tested for FULL and SIMPLIFIED EXTENDED FINREP reporters
		

		

	

	

		v_cssf070
		Credit institutions
		1/12/2022
		

		

		FINREP
		Financial Reporting
		F 13.01 ; F 18.00
		0050 ; 0205, 0210
		0030 ; 0120, 0196, 0226
		

		The amount of reported financial guarantees received for loans and advances to Non-financial corporations shall be equal in FINREP F13.01 and FINREP F18.00. 
		{F 13.01; R0030; C0050} = {F18.00; R0120 + R0196 + R0226; C0205 + C0210}
		10'000 units
		Quarterly
		WARNING severity status - rule tested for FULL and SIMPLIFIED EXTENDED FINREP reporters
		

		

	

	

		v_cssf071
		Credit institutions
		1/12/2022
		

		

		FINREP
		Financial Reporting
		F 13.01 ; F 18.00
		0010, 0020, 0030, 0031, 0032, 0041 ; 0200, 0201
		0035 ; 0130, 0900, 0920
		

		The amount of reported collateral received for loans and advances to SME shall be equal in FINREP F13.01 and FINREP F18.00.
		{F 13.01; R0035; C0010 + C0020 + C0030 + C0031 + C0032 + C0041} = {F18.00; R0130 + R0900 + R0920; C0200 + C0201}
		10'000 units
		Quarterly
		WARNING severity status - rule tested for FULL and SIMPLIFIED EXTENDED FINREP reporters
		

		

	

	

		v_cssf072
		Credit institutions
		1/12/2022
		

		

		FINREP
		Financial Reporting
		F 13.01 ; F 18.00
		0050 ; 0205, 0210
		0035 ; 0130, 0900, 0920
		

		The amount of reported financial guarantees received for loans and advances to SME shall be equal in FINREP F13.01 and FINREP F18.00. 
		{F 13.01; R0035; C0050} = {F18.00; R0130 + R0900 + R0920; C0205 + C0210}
		10'000 units
		Quarterly
		WARNING severity status - rule tested for FULL and SIMPLIFIED EXTENDED FINREP reporters
		

		

	

	

		v_cssf073
		Credit institutions
		1/12/2022
		

		

		FINREP
		Financial Reporting
		F 13.01 ; F 18.00
		0010, 0020, 0030, 0031, 0032, 0041 ; 0200, 0201
		0040 ; 0150, 0197, 0227
		

		The amount of reported collateral received for loans and advances to Households shall be equal in FINREP F13.01 and FINREP F18.00.
		{F 13.01; R0040; C0010 + C0020 + C0030 + C0031 + C0032 + C0041} = {F18.00; R0150 + R0197 + R0227; C0200 + C0201}
		10'000 units
		Quarterly
		WARNING severity status - rule tested for FULL and SIMPLIFIED EXTENDED FINREP reporters
		

		

	

	

		v_cssf074
		Credit institutions
		1/12/2022
		

		

		FINREP
		Financial Reporting
		F 13.01 ; F 18.00
		0050 ; 0205, 0210
		0040 ; 0150, 0197, 0227
		

		The amount of reported financial guarantees received for loans and advances to Households shall be equal in FINREP F13.01 and FINREP F18.00.
		{F 13.01; R0040; C0050} = {F18.00; R0150 + R0197 + R0227; C0205 + C0210}
		10'000 units
		Quarterly
		WARNING severity status - rule tested for FULL and SIMPLIFIED EXTENDED FINREP reporters
		

		

	

	

		v_cssf075
		Credit institutions
		1/12/2022
		

		

		FINREP
		Financial Reporting
		F 13.01 ; F 18.00
		0010, 0020, 0030, 0031, 0032, 0041 ; 0200, 0201
		0060 ; 0170, 0913, 0933
		

		The amount of reported collateral received for loans and advances to Households of which credit for consumption shall be equal in FINREP F13.01 and FINREP F18.00.
		{F 13.01; R0060; C0010 + C0020 + C0030 + C0031 + C0032 + C0041} = {F18.00; R0170 + R0913 + R0933; C0200 + C0201}
		10'000 units
		Quarterly
		WARNING severity status - rule tested for FULL and SIMPLIFIED EXTENDED FINREP reporters
		

		

	

	

		v_cssf076
		Credit institutions
		1/12/2022
		

		

		FINREP
		Financial Reporting
		F 13.01 ; F 18.00
		0050 ; 0205, 0210
		0060 ; 0170, 0913, 0933
		

		The amount of reported financial guarantees received for loans and advances to Households of which credit for consumption shall be equal in FINREP F13.01 and FINREP F18.00.
		{F 13.01; R0060; C0050} = {F18.00; R0170 + R0913 + R0933; C0205 + C0210}
		10'000 units
		Quarterly
		WARNING severity status - rule tested for FULL and SIMPLIFIED EXTENDED FINREP reporters
		

		

	

	

		v_cssf077
		Credit institutions
		1/12/2022
		

		

		FINREP
		Financial Reporting
		F 13.01 ; F 18.00
		0010, 0020, 0030, 0031, 0032, 0041 ; 0200
		0015 ; 0070, 0191, 0221
		

		The amount of reported collateral received for loans and advances of which non-performing shall be equal in FINREP F13.01 and FINREP F18.00. 
		{F 13.01; R0015; C0010 + C0020 + C0030 + C0031 + C0032 + C0041} = {F18.00; R0070 + R0191 + R0221; C0200}
		10'000 units
		Quarterly
		WARNING severity status - rule tested for FULL and SIMPLIFIED EXTENDED FINREP reporters
		

		

	

	

		v_cssf078
		Credit institutions
		1/12/2022
		

		

		FINREP
		Financial Reporting
		F 13.01 ; F 18.00
		0050 ; 0210
		0015 ; 0070, 0191, 0221
		

		The amount of reported financial guarantees received for loans and advances of which non-performing shall be equal in FINREP F13.01 and FINREP F18.00.
		{F 13.01; R0015; C0050} = {F18.00; R0070 + R0191 + R0221; C0210}
		10'000 units
		Quarterly
		WARNING severity status - rule tested for FULL and SIMPLIFIED EXTENDED FINREP reporters
		

		

	

	

		v_cssf079
		Credit institutions
		1/12/2022
		

		

		AMML
		Maturity Ladder template
		C 66.01.A
		020 to 220
		380 ; 700
		

		Outflows (ALM C66.01.a-0380 [XXXX]) and inflows (ALM C66.01.a-0700 [XXXX]) must be greater than zero. 
		{C 66.01.A; R380; C020 - C220} > 0 and {C 66.01.a; R700; C020 - C220} > 0
		

		Monthly
		WARNING severity status
		

		

	

	

		v_cssf080
		Credit institutions
		1/12/2022
		

		

		NSFR
		Net Stable Funding Ratio template
		C 84.00.A
		0040
		0220
		

		Net stable funding ratio to be reported in NSFR C84.00-0220 [0040] must be greater than zero.
		{C 84.00.A; R0220; C0040} > 0
		/
		Quarterly
		WARNING severity status
		

		

	

	

		v_cssf081
		Credit institutions
		6/2/2022
		

		

		LEVER
		Leverage
		C 47.00
		0010
		0290, 0300, 0310, 0320
		

		The Numerator (Tier 1 : C 47.00-0310;0320 [0010]) and the denominator (leverage ratio exposures : (C 47.00-0290;0300 [0010]) of the leverage ratio must be greater than zero in C 47.00 template.
		(C 47.00; R0290, R0300, R0310, R0320; C0010} > 0 
		/
		Quarterly
		ERROR severity status
		

		

	

	

		v_cssf082
		Credit institutions
		6/2/2022
		

		

		LEVER
		Leverage
		C 47.00
		0010
		0330, 0340, 0410, 0420, 0440, 0450
		

		The leverage ratio (C 47.00-0330;0340 [0010]) as well as the leverage ratio requirements (C 47.00-0410;0420;0440;0450 [0010])) must be greater than zero in C 47.00 template.
		(C 47.00; R0330, R0340, R0410, R0420, R0440, R0450; C0010} > 0 
		/
		Quarterly
		ERROR severity status
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