The validation rules v0508_m and v0514_m for C 12.00 cannot be true at the same time in case there is any exposure subject to Look-Through or Internal Assesment Approach (breakdown of outstanding positionsaccording to CQS at inception is not applicable in these cases). The same applies for rules v0532_m and v0538_m for C 13.00 in case of Look-Through, Internal Assesment Approach or Supervisory Formula Method.
The reference is the last available Implementing Technical Standards (ITS) on supervisory reporting published by EBA.
Only positions under the Ratings Based Method and unrated positions are reported in rows 250 to 290 in C 12.00 (CR SEC SA) and 430 to 540 in C 13.00 (CR SEC IRB) of Annex I of Regulation (EU) No 680/2014 - ITS on Supervisory reporting. This also holds for the columns 190 to 210, 330 and 340 of C 12.00 and columns 170 to 190, 400 and 410 of C 13.00. Validation rule v0508_m is correct in this regard. Validation rules v0514_m of C 12.00 and v0532_m and v0538_m of C 13.00 will be amended accordingly.