EBA · 2026_7860 Rejected question

Incoherent formulae of the validation rule v90315_m

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
v90315_m
Topic
Operational risk
Submitted by
Credit institution
Submitted
2026-05-04

Question

The control formula currently in place for column 0070 / row 0260 of template C16.02 does not seem aligned with your definition of this indicator. Could you clarify the expected logic?

Background

Column 0070/Row 0260 of template C_16.02 is defined in Article 314 of Regulation (EU) 2024/1623, which governs the calculation of other operating expenses (OE). The calculation of this column is an annual average, over the last three financial years, of the institution's expenditures and losses on ordinary banking operations not included in the other components of the business indicator but of a similar nature, as well as on operational risk events. The original formula is not compliant : {C_16.02,r0260,c0070,} = sum({C_16.02,r0280,c0030,},{C_16.02,r0280,c0050,},{C_16.02,r0280,c0010,}) + sum({C_16.02,r0290,c0010,},{C_16.02,r0290,c0050,},{C_16.02,r0290,c0030,}) + sum({C_16.02,r0300,c0030,},{C_16.02,r0300,c0050,},{C_16.02,r0300,c0010,}) - sum({C_16.02,r0270,c0010,},{C_16.02,r0270,c0050,},{C_16.02,r0270,c0030,}) / 3
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Original source: European Banking Authority, Q&A ID 2026_7860

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