Is validation rule v4889_m correct?

For the template C_05.01, this check verifies that “if {c010} != empty then {c060} != empty”, for several rows. In particular, for row 10 this check is triggered when only “Adjustments due to IFRS 9 transitional arrangements” have to be reported among “Adjustments to CET1”. Fixing this check would mean that “Adjustments due to IFRS 9 transitional arrangements” may be included in the “Eligible amount without transitional provisions” (col 60). As laid down in the EU Reg. “EBA-ITS”, amended by EU Reg. 2017/2114, for the template C_05.01 “Adjustments due to IFRS 9 transitional arrangements” are not expected to be reported for template coordinates “col 60, row 440”. Actually the cell is greyed out.

Row 010 “Total adjustment” in template C 05.01 is defined as the sum of row 020 “Grandfathered instruments”; row 070 “Minority interests and equivalents” and row 100 “Other transitional adjustments”, which already contains the information reported in row 440 “Adjustments due to IFRS 9 transitional arrangements”.

Since column 060 “Eligible amount without transitional provisions” is greyed out respectively for rows 020, 070 and 100, it make sense to also grey out column 060 for row 010. Nevertheless, the amount of each instrument prior the application of transitional provision is reported for each row respectively where the column 060 is available.

In this term, validation rule v4889_m will be amended in order to exclude row 010 from its syntax. Moreover, to be coherent with the amended validation rule, the data point r010c060 will be greyed out.