Corporate exposures in C10.00 memorandum lines r0250 and r0260

In template C10.00, institutions that apply the IRB approach, shall break down IRB exposures by SA exposure class. This template includes the following 2 memorandum lines: r0250 Corporates - F-IRB  r0260 Corporates - A-IRB How should 'Corporates' be interpreted for these two memorandum lines? Does that relate to the volume reported on rows r0100 ( Corporates - other ) and r0120 ( corporates - specialised lending ) of template c10.00? The ITS does not clarify this. Therefore the question is whether the sum of rows r0250 and r0260 should reconcile with the sum of C10.00 rows r0100 and r0120? An alternative interpretation is that the SUM of rows r0250 and r0260 should reconcile with the sum of corporate exposures reported in the C08.01 IRB template. We feel that this alternative interpretation is not logical as it would repeat numbers already (separately) reported in C08.01 and separately identifiable, both whether it relates to 'corporates' and whether it relates to A-IRB and F-IRB is identifiable via the Z-axis. Therefore we feel that this interpretation will not add any added value. Could you please clarify to which 'Corporates' lines r0250 and r0260 refer?

In memorandum lines r0250 and r0260 we have to specify the amount of exposures to corporates treated under the foundation and advanced IRB approach. From these instructions it is not clear whether 'Corporate' relates to the classification under IRB in the C08.01 template, or in the C10.00 template.    MEMORANDUM ITEMS 250 Corporates – F-IRB Exposures to corporates treated under the foundation IRB approach 260 Corporates – A-IRB Exposures to corporates treated under the advanced IRB approach