EBA · 2025_7354 Rejected question

Validation rules taxonomy V4.0 C10.00 v23055_m

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
v23055_m
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2025-02-24

Question

Does formulae v23055_m should apply on all columns?

Background

According to the formulae v23055_h : {r0150} >= {r0152} in C10.00. This control indicates that the row r0150 “Secured by mortgages on immovable property and ADC exposures” must be superior to row r0152 “ Of which: Exposures secured by mortgages on residential property between 55% and 80% of the property value” on all report rows. However, the formula of control v23087_m indicates that only row r152 must be reported on memo item column c0100 "EXPOSURES SECURED BY MORTGAGES ON RESIDENTIAL PROPERTY BETWEEN 55% AND 80% OF THE PROPERTY VALUE" so the first control cannot be compliant as row r150 must be empty. This also applies to rows r150 and r152 on memo item columns c0090 and c0110 as formulae v23086_m and v23088_m indicate that, respectively, only rows r0151 and r0101 should be reported on, respectively, columns c0090 and c0110.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7354

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