EBA · 2025_7432 Rejected question

Taxonomy 4.0: The validation rules v7538_m and v7546_m perform consistent cross-checks?

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
147
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Other
Submitted
2025-05-02

Question

In terms of Implementing Technical Standards (ITS), when checking the rules of the COREP_OF module for Tables C_08.01.a, C_08.02, C_09.02 have been detected inconsistencies in the validation rules under template C09.02 cross check part. It’s possible to verify this?

Background

For the validation rules v7538_m and v7546_m related to Corporates - Purchased receivables (qx2075/qx2076) cross template checking (C08.01 – C08.02 – C09.02), it was used into expression Corporates - Of Which: SME r0050 instead of r0057. This issue may lead to inconsistencies in the expression logic. v7538_m : […] = sum({tC_09.02, r0050 , c0010} [ where CEG = [eba_GA:x1] ] -  {tC_09.02, r0057, c0030} [ where CEG = [eba_GA:x1] ]) endif v7546_m : […] = sum({tC_09.02, r0050 , c0110} [ where CEG = [eba_GA:x1] ] -{tC_09.02, r0057, c0120} [ where CEG = [eba_GA:x1] ]) endif
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Original source: European Banking Authority, Q&A ID 2025_7432

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