EBA · 2025_7325 Rejected question

Validation rules taxonomy V4.0 C08.01 v4769_m

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
v4769_m
Topic
Credit risk
Submitted by
Credit institution
Submitted
2025-01-31
Browse ECB SSM Register → More Q&As on this regulation →

Question

The formula v4769_m specifies that for C08.01, the total sheet is the sum of all the IRB Advanced sheets, including the memorandum items. However, Final ITS instructions specify that memo subcategories must be reported separately as a subclass of exposure, not linked to the total IRB exposures classes. Also, in the C02.00, lines with reference to memorandum items are shaded and not included in the totalization. The control seems incoherent. Could you please therefore confirm that sheets  with reference to memo items should not be taken into account in the formula?

Background

The formula v4769_m specifies that for C08.01, the total sheet is the sum of all the IRB Advanced sheets, including the memorandum items. However, Final ITS instructions specify that memo subcategories must be reported separately as a subclass of exposure, not linked to the total IRB exposures classes. Also, in the C02.00, lines with reference to memorandum items are shaded and not included in the totalization. The control seems incoherent.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7325

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

Similar Q&As

Inconsistency in validation rule eba_v4721_m

Answered 2019-01-11

Inconsistency in validation rules v4748_m, v4749_m and v4750_m

Answered 2018-04-06

Template CRGB sheet 01 and 02

Answered 2018-04-06

Validation rules taxonomy V4.0 C_47.00, C_43.00.a, C_43.00.b, C_43.00.c - v4456_m

Answered 2026-07-03

Validation rule v_1044_m (FINREP template 16.3 IFRS9)

Answered 2018-04-06

More Q&As on this topic

Application of the currency mismatch treatment to self-employed individuals (natural persons carrying out an economic activity) under Article 123a CRR.

Answered 2026-07-31

Requirements for the purpose of treating exposures secured by mortgages on immovable property as duly secured from an RWA computation perspective under CRR Article 124(2) of the CRR.

Answered 2026-05-08

Use of credit assessments by ECAIs not in scope of Regulation (EC) No 1060/2009.

Answered 2026-03-13

US Hard test: adequacy of considering US charge-off rates corresponding to loss rates for exposures secured by residential property or commercial immovable property situated within the territory of the US

Answered 2026-02-27

Application of the SME definition in specific cases

Answered 2025-11-28

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.