There are several validations that do not appear to work given the contents of the cells referenced. Can you please advise as to the appropriate treatment for these items? 1. v1074_m This validation requires the sum of the counterparty split of mortgage loans [Loans collateralized by immovable property] on Table 5 to equal the sum of Row 10 columns 10 and 20 on Table 13, which represents residential and commercial Mortgage loans [Loans collateralized by immovable property]. sum({F 13.01, r010, (c010-020)}) = sum({F 05.00, r090, (c020-060)}) However, the instructions to Table 5 indicate that the loan balances should be reported in this table. In Template 13.1, the “maximum amount of the collateral or guarantee that can be considered” shall be reported. The sum of the amounts of a financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan. Therefore, the validation does not seem to be appropriate given the loan balance may not be equal to the amount of the guarantee/collateral. 2. v1235_m This validation requires that the opening balance of Profit/loss Attributable to owners of the parent equal the closing balance from the prior year. {F 46.00, r010, c100} = {F 46.00, r210, c100} t-1 However, as this is a p&l column, the opening balance should always be 0 as the p&l is rolled into retained earnings every year. 3. v1350_m This validation formula references Table 2 row 320, however this row does not exist. sum({F 20.03, r120, (c010-020)}) = {F 02.00, r320,c010} 4. v1324_m This validation states the opening balance of Profit/loss Attributable to owners of the parent per the Statement of Changes in Equity should equal Profit/loss Attributable to owners of the parent on the balance sheet from the prior period. The FAQ's released by the EBA in March stated "Templates referring to a period shall be reported cumulatively from the first day of the accounting year to the reference date." {F 46.00, r010, c100} = {F 01.03, r250, c010} t-1. We do not understand the reference to IAS 27.28. The validation v0786_m states that Profit/loss Attributable to owners of the parent is an income statement measure as it validates to the Statement of Profit or Loss. As a p&l measure would get closed out into retained earnings at the end of each year, this validation does not appear to work. Is the EBA intending Table 1.3 row 250 to represent p&l for the year? The reference to IAS1.83(a)(ii) is invalid as it has been removed from the standard. Is the EBA intending Table 1.3 row 250 to represent p&l for the year? The reference to IAS1.83(a)(ii) is invalid as it has been removed from the standard. 5. v1236_m This validation requires that the opening balance of Interim Dividends equal the closing balance from the prior year {F 46.00, r010, c110} = {F 46.00, r210, c110} t-1 Is this supposed to represent the balance sheet value of accrued but not paid dividends? 6. v1325_m This validation states the opening balance of Interim Dividends per the Statement of Changes in Equity should equal Interim Dividends on the balance sheet from the prior year. Is this supposed to represent cumulative distributions or distributions for the year? If the latter, the validation does not work. {F 46.00, r010, c110} = {F 01.03, r260, c010} t-1