EBA · 2025_7326 Rejected question

Validation rules taxonomy V4.0 C08.01 v4770_m

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
v4770_m
Topic
Credit risk
Submitted by
Credit institution
Submitted
2025-01-31
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Question

The formula v4770_m specifies that for C08.01, the total sheet is the sum of all the IRB Foundation 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 be removed from the formula?

Background

The formula v4770_m specifies that for C08.01, the total sheet is the sum of all the IRB Foundation 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_7326

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.

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