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.
- Updated List of Disabled Validation Rules (XLSX in German)
- Status of Validation Rules based on nGAAP Perspective (XLSX)
- Bundesbank Reporting System (in German)
- EBA Reporting Framework
Keywords: Europe, EU, Germany, Banking, Reporting, Validation Rules, nGAAP, FINREP, Bundesbank
ESG and climate expert for P&C insurance; IFRS 17 specialist and chartered accountant; extensive experience in both life and non-life insurance, with focus on capital management, financial performance, and financial reporting.
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