Question
The EBA Validation rules taxonomy v10666_m seems not relevant.
Background on the question
In CR IRB 1 (C08.01) there is only one value at the crossover of row 0070 and column 0240 and not a sum as indicated in the formula (sum({tC_08.01.a, r0070, c0240}). It seems incoherent to compare an average value (r0070/c0240) to a sum of values (sum({tC_08.02, c0240} group by qEEA)).
Answer
This question has been rejected because the matter it refers to has already been identified and will be considered for a forthcoming [versions of the Reporting framework / releases of the respective validation rules].