Question
Between v0532_m and v0533_m. The validation rule is different but they impact the same range of rows (040-090). We believe this range should be removed from rule v0532_m.
Background on the question
We have been analysing the validation rules published in your website - Annex XV (Validation formulae) regarding the final ITS on supervisory reporting. For C13.00 there seem to be some inconsistencies.
Answer
Rows 040-090 are greyed out for columns 350 and 360 and rows 430-540 are greyed out for columns 330-390. Nevertheless, since the blank cells in v0532_m will be treated as zero according to Annex XV-DPM Validation formulae (see: http://www.eba.europa.eu/regulation-and-policy/supervisory-reporting/imp...), there is no need to remove rows 040-090 and rows 430-540 from the validation rule. Validation rule v0534_m for rows (010;020) should read {c440} >= {c450}. Indeed, columns 440 and 450 of CR SEC IRB refer respectively to the total risk-weighted exposure amount before cap/after cap, before/after applying the limits specified in Article 260 of CRR (Article 265 of CRR has also to be considered). *As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.