C09.02 - EBA VR v903627_h

The EBA Validation Rule v903627_h applicable to the C09.02 template states that the row 0030 (Corporates) shall be equal to row 0050 (Of which: SME) plus the row 0051 (Of which: Large Corporates) for almost all the columns of the template.

The EBA Validation Rule v903627_h states that the row 0030 (Corporates) shall be equal to row 0050 (Of which: SME) plus the row 0051 (Of which: Large Corporates) for almost all the columns of C09.02 template. The subset of SMEs and large corporates concerning the exposure class corporates  do not represent the entirety of the exposure class. Meaning that, SMEs (for which one of the conditions to be considered as SME is to have an annual turnover not exceeding 50M€) plus Large Corporates (for which a condition to be considered as large corporates is having consolidated annual sales of more than EUR 500 million or belonging to a group where the total annual sales for the consolidated group is more than EUR 500 million) do not represent the entirety of the Corporates exposure class. Given this, should this control be applicable?