This validation rule indicates that for exposure class ‘Institutions’ rows 140 to 170 and 190 to 280 of C 07.00 for columns 010 to 040 and 150 to 240 should be empty. Where should the following exposures to institutions be reported?
Validations for 2.6 CRR articles included in the question above.
Validation rule e4894_n was deactivated.
The subject validation rule is misleading as regards the substantial treatment (and the consequent reporting) of exposures towards institutions as it incorrectly assumes that these exposures can never receive a risk weight other than 20% (row 180 of template C 07.00 of Annex I to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), while this is not the case on the basis of provisions of Regulation (EU) No 575/2013 (CRR), namely Articles 119 to 121, 113(6), 306(1)b and 305(3) thereof.