Validation rule v09753_m

Should the validation rule v09753_m  be adapted for column 0060 “Number of obligors”?

The validation rule v09753_m checks the sum in column 0060 “Number of obligors” of C08.03. EBA_v09753: [C 08.03 (c0010;0020;0030;0040;0060;0090;0100;0110, All sheets)] {r0010} = {r0020} + {r0030} Differences between row 0010 and sum of rows (0020+0030) in column 0060 are possible because of Article 172 (1) e) CRR: “… separate exposures to the same obligor shall be assigned to the same obligor grade, irrespective of any differences in the nature of each specific transaction. However, where separate exposures are allowed to result in multiple grades for the same obligor, the following shall apply: (i) country transfer risk, this being dependent on whether the exposures are denominated in local or foreign currency, (ii) the treatment of associated guarantees to an exposure may be reflected in an adjusted assignment to an obligor grade (iii) consumer protection, bank secrecy or other legislation prohibit the exchange of client data.”