Are validation rules v4760_m & v4761_m correct?

The validation rules indicate that if row 250, column 010 (‘IRB approaches when neither own estimates of LGD nor Conversion Factors are used’) of template C 02.00 > 0 or row 310, column 010 (‘IRB approaches when neither own estimates of LGD nor Conversion Factors are used’) of template C 02.00 > 0 then row 010 column 090 of template C 08.01.a (‘Exposure after CRM substitution effects pre-conversion factors’) must be > 0 for all sheets.

An institution may not have exposures to all exposure classes reported in C 08.01.a, therefore, not all C 08.01.a sheets column 090 ‘Exposure after CRM substitution effects pre-conversion factors’ will be greater than 0, as they will be 0.

Validation rules v4760_m and v4761_m suggests a relationship between the total risk exposure amount subject to the IRB (with or without own estimates of LGD and/or conversion factors) as reported in template C 02.00 of Annex I to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) and the risk exposure amounts for individual IRB exposure classes as reported in template C 08.01 of Annex I to the ITS on Supervisory Reporting. As this relationship does not exist in the manner described by those validation rules, these rules were deactivated.