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May 08, 2018

Deutsche Bundesbank updated the list of reporting validation rules, which have additionally been identified as defective from the national point of view, from Annex XV of the EBA implementing technical standards on supervisory reporting. EBA also provides a current list of incorrect validation rules on its website.

Additionally, Bundesbank published a list that contains the status of the validation rules that, from nGAAP perspective in Germany, are not applicable for the reporting of financial information. This is the case, for example, when linking IFRS and nGAAP positions for validation in FINREP. The list has been discussed and initially supported by German banking associations. The identified list should be regarded as a first assessment.   

 

Related Links

Keywords: Europe, EU, Germany, Banking, Reporting, Validation Rules, nGAAP, FINREP, Bundesbank

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