Validation rules taxonomy V4.0 C_47.00, C_43.00.a, C_43.00.b, C_43.00.c - v4456_m

Validation rule v4456_m is a consistency check between the total leverage exposure value before "Asset amount deducted - Tier 1 capital" in C 47.00 (LRCalc) and exposure values reported in C 43.00.a/b/c: sum ({tC_47.00, r0010-0269, c0010}) + {tC_47.00, r0900, c0010} + {tC_47.00, r0910, c0010} = sum ({tC_43.00.a, (r0010, r0040, r0050, r0060, r0065, r0070), c0010}) + sum ({tC_43.00.b, (r0080, r0090, r0140, r0180, r0190, r0210, r0230, r0280, r0290), c0010}) + sum ({tC_43.00.c, (r0080, r0090, r0140, r0180, r0190, r0210, r0230, r0280, r0290), c0020}) Validation rule v4456_m and the instructions provided by the EBA for forms LR4 and LRCalc are inconsistent with respect to “General credit risk adjustments to off balance sheet items” (LRCalc row 0181) and “Excluded guaranteed parts of exposures arising from export credits” (if related to off balance sheet exposures, part of LRCalc row 0252). Please provide instructions in which row(s) the amounts in LRCalc in rows 0181 and 0252 (if related to off balance sheet exposures) should be reflected in form LR4.

According to the instructions for LRCalc, rows 0150 to 0180 ("Off-balance sheet items with a 20% / 40% / 50% / 100% CCF  in accordance with Article 429f CRR") should be gross of the negative amounts reported in rows 0181 (“General credit risk adjustments to off balance sheet items”) and “Excluded guaranteed parts of exposures arising from export credits” (if related to off-B/S items, part of LRCALC row 0252): Quoting instructions: 0181: "The amount reported shall not be taken into account as a reduction in the calculation of off-balance sheet items reported in rows from {0150;0010} to {0180;0010}." 0252: "The amount reported shall also be included in the applicable cells above as if no exemption applied" Note: EBA Q&A 2020_5627 confirms that amounts reported in row 0252 of LRCalc can be also be related to off-B/S items. Furthermore, the instructions for LR4 require that {LR4;0010;0010} is sum of {LRCalc;0150;0010}, {LRCalc;0160;0010}, {LRCalc;0165;0010}, {LRCalc;0170;0010} and {LRCalc;0180;0010}.