According to validation rule v4776_m, the value in row r060 of C 09.02 should be >= the value in row r070 and this for columns (010-070;100-130). We think this rule is only relevant for columns which report amounts and not for columns which report percentages. Hence, we think this rule cannot be applied to column c100 as this column is used to report an average LGD in %. The same remark applies for validation rules v4777_m; v4778_m; v4780_m; v4781_m.
validation rules v4776_m; v4777_m; v4778_m; v4780_m; v4781_m
Validation rules v4776_m, v4777_m, v4778_m, v4780_m and v4781_m shall not be applied to column 100 of template C 09.02 of Annex I to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), as this column 100 display a percentage value.
The scope of application of these validation rules will be amended to remedy this issue.