EBA · 2025_7353 Rejected question

Validation rules taxonomy V4.0 C10.00 v23054_m

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
v23054_m
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2025-02-24

Question

According to the formulae v23054_h : {r0150} >= {r0151} in C10.00. This control indicates that the row r0150 “Secured by mortgages on immovable property and ADC exposures” must be superior to row r0151 “  Of which: Exposures secured by mortgages on residential property up to 55% of the property value” on all report rows. However, the formula of control v23086_m indicates that only row r151 must be reported on memo item column c0090 "EXPOSURES SECURED BY MORTGAGES ON RESIDENTIAL PROPERTY UP TO 55% OF THE PROPERTY VALUE" so the first control cannot be compliant as row r150 must be empty. This also applies to rows r150 and r151 on memo item columns c0100, c0110 and c0120 as formulae v23087_m and v23088_m indicate that, respectively, only rows r0152 and r0101 should be reported on, respectively, columns c0100 and c0110. Could you please therefore confirm that the control v23054_m needs to be modified and should apply to all columns except memo items columns?

Background

However, the formula of control v23086_m indicates that only row r151 must be reported on memo item column c0090 "EXPOSURES SECURED BY MORTGAGES ON RESIDENTIAL PROPERTY UP TO 55% OF THE PROPERTY VALUE" so the first control cannot be compliant as row r150 must be empty. This also applies to rows r150 and r151 on memo item columns c0100, c0110 and c0120 as formulae v23087_m and v23088_m indicate that, respectively, only rows r0152 and r0101 should be reported on, respectively, columns c0100 and c0110.
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Original source: European Banking Authority, Q&A ID 2025_7353

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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