Question ID
2026_7874
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - COREP (incl. IP Losses)
Article
N/A
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Not applicable
Article/Paragraph
N/A
Type of submitter
Credit institution
Subject matter
C10.00 - EBA VR v23089_m
Question

The EBA Validation Rule v23089_m applicable to the C10.00 template states that the column 120 (IRB EXPOSURES SUBJECT TO COUNTERPARTY CREDIT RISK UNDER THE IMM) must be empty for all the rows except the rows 30 (SA exposure classes excluding securitisation positions) and 270 (SA exposures subject to counterparty credit risk under the IMM).

Background on the question

The EBA Validation Rule v23089_m applicable to the C10.00 template states that the column 120 (IRB exposure subject to Counterparty Credit Risk under the IMM) must be empty for all the rows except the rows 30 (SA exposure classes excluding securitisation positions) and 270 (SA exposures subject to counterparty credit risk under the IMM).

The column 120 measures the impact of the transitional arrangement corresponding to the article 465(4) of the Regulation (EU) No 575/2013, which is applicable until 31 December 2029. Moreover, even though according to the rule the line 30 can be fulfilled for the column 120,  it is greyed in the DPM table layout v4.2, indicating that the line should be empty.

Since the article to which the column 120 refers is still applicable and the misalignment between the rule and the DPM table layout, should this control be applicable?

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the matter it refers to has already been identified and will be considered for a forthcoming version of the Reporting framework / release of the respective validation rules.

Status
Rejected question