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Q&As refer to the provisions in force on the day of their publication. The EBA does not systematically review published Q&As following the amendment of legislative acts. Users of the Q&A tool should therefore check the date of publication of the Q&A and whether the provisions referred to in the answer remain the same.

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List of Q&A's

Application and interpretation of the 50% / 80% weighting of positive changes under IRRBB SOT

How should Article 4(l) of the RTS on Supervisory Outlier Tests be interpreted in relation to the weighting of positive changes, in particular regarding: Whether the 80% weighting factor and associated cap should apply to EUR, given that EUR is not an ERM II currency. Whether the reference to “absolute value of negative changes in EUR or ERM II currencies” when calculating the cap should be interpreted as a sum of negative changes across all currencies or as a minimum reference between EUR and ERM II currency buckets. Whether the weighting of positive changes should be applied at the individual risk level or at an aggregated level?

  • Legal act: Directive 2013/36/EU (CRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7886
  • Topic: Interest Rate Risk for Banking Book (IRRBB)
  • Date of submission:

Validation Rules in Reporting Framework 4.2

The question concerns the EBA Reporting Framework 4.2, Validation Rules (March 17, 2026), rule v23166, v23167 and v903615.v23166 concerns signs: with {tJ_02.00, c0020, default: null, interval: false}: {(r0010, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0150, r0160, r0170, r0180, r0190, r0200, r0220, r0230, r0240, r0250, r0260, r0270, r0280, r0290, r0300, r0310, r0320, r0330, r0340, r0350, r0360, r0370, r0380, r0390, r0400, r0410, r0420, r0430, r0440, r0450, r0460, r0470, r0480, r0490, r0500, r0510, r0520, r0530)} >= 0 Duration is the sensitivity of the economic value of a position towards interest rates. In case of derivatives the economic value can be positive or negative. Therefore, duration can also be positive or negative. Therefore, in some cases we can not comply with the current validation rulev23167 concerns signs:with {tJ_02.00, c0030, default: null, interval: false}: {r0010-0560} >= 0Under ‘Off-balance sheet assets: contingent assets’ we report the mortgage pipeline. These are forward starting loans; the notional still has to be paid out. Therefore, it is possible that the economic value of all future cashflows is negative. Per Q1 2026 this is the case (due to rising interest rate the past months).   Therefore, we cannot compy with this validation rules. v903615 concerns signs: with {tJ_02.00, c0130, default: null, interval: false}: {(r0530, r0570, r0580, r0600, r0610, r0620, r0640)} >= 0For derivatives it is possible that there is a negative economic value. For Q1 reporting this is not the case. But for future reference, this could be possibility and it may be possible that we can therefore not comply with this validation rule.  

  • Legal act: Directive 2013/36/EU (CRD)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7885
  • Topic: Supervisory reporting - IRRBB
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

Validation of absolute totals in Template J.02 in ITS on IRRBB report

Should validation rule v903576_m_3 in template J.02 in ITS on IRRBB report be interpreted as requiring strict equality between: the absolute value of total risk (row 0200), and the sum of absolute values of the underlying components, even in cases where risk measures include both positive and negative values across balance sheet items?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7884
  • Topic: Supervisory reporting - IRRBB
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

C08.01 - EBA VR v4757_m

The EBA Validation Rule v4757_m applicable to the C08.01 template states that the column c0280 (Expected loss) shall be lower or equal to the column 0020 (Gross exposure).

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7882
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026

C08.01 - EBA VR v10667_m

The EBA Validation Rule v10667_m applicable to the templates C.08.01 and C.08.02 COREP templates states that the Exposure-weighted average maturity value (days) of C.08.01 (column 250) of the row 70 (Exposures assigned to obligor grades or pools) multiplied by the total of the column 110 of C.08.02 (Exposure value) must be equal to the sum of the Exposure-weighted average maturity value (days) of C.08.02 (column 250) multiplied by the sum of the Exposure value of C.08.02 (column 110).

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7881
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026

C08.01 - EBA VR v903250_h

The EBA Validation Rule v903250_h applicable to the C.08.01 COREP template states that for the column 250 ('Exposure-weighted average maturity value (days)'), the absolute value of the row 10 (Total exposures) must be greater than the sum of the absolute values of the rows 15 (Of which: exposures subject to SME-supporting factor) and 16 (Of which: exposures subject to infrastructure projects supporting factor).

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7880
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

C08.01 - EBA VR v4769_m

The EBA Validation Rule v4769_m applicable to the C08.01 COREP template states that for the columns 20 to 290 the total exposures (row 10) of the exposure class 'Total with own estimates of LGD and/or conversion factors' must be equal to the sum of the same cell for the exposure classes that have own estimates of LGD and/or conversion factors.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7879
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

C08.01 - EBA VR v09774_m

The EBA Validation Rule v09774_m applicable to the C08.01 and C.08.03 COREP templates states that the total of the Exposure value concerning credit risk in C.08.01 (column 110: row 10 - row 40 - row 50 - row 60 - row 80) must be equal to the total of the Exposure value post conversion factors and post CRM in C.08.03 (sum of all rows of the column 40).

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7878
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

C09.02 - EBA VR v4786_m

The EBA Validation Rule v4786_m  states that EAD (c0105) should systematically be greater or equal to the RWA pre supporting factor (c0110) concerning the C09.02 template.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7877
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

C09.02 - EBA VR v903627_h

The EBA Validation Rule v903627_h applicable to the C09.02 template states that the row 0030 (Corporates) shall be equal to row 0050 (Of which: SME) plus the row 0051 (Of which: Large Corporates) for almost all the columns of the template.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7875
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026

C10.00 - EBA VR v23089_m

The EBA Validation Rule v23089_m applicable to the C10.00 template states that the column 120 (IRB EXPOSURES SUBJECT TO COUNTERPARTY CREDIT RISK UNDER THE IMM) must be empty for all the rows except the rows 30 (SA exposure classes excluding securitisation positions) and 270 (SA exposures subject to counterparty credit risk under the IMM).

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
  • ID: 2026_7874
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

EBA validation v23089_m does not allow values

EBA validation v23089_m states: with {tC_10.00, (r0010, r0020, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0101, r0110, r0120, r0130, r0131, r0132, r0150, r0151, r0152, r0153, r0154, r0155, r0156, r0157, r0158, r0159, r0160, r0161, r0162, r0163, r0170, r0230, r0240, r0250, r0260), default: null, interval: false}: isnull({c0120}) The validation only allows values in rows r0180, r0190, r0200, r0210, r0220, r0230 and r0270, while CRR IRB-IMM exposures, calculated based on SA, can be split over many exposure classes (r0040 to r0240). However this validation rule does not allow amounts to be reported in r0040-r0240 in c0120. We believe this is a mistake.

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7873
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026

Validity of validation rule v10667

Validation rule v10667 seems invalid. with {default: 0, interval: true}:      sum(          {tC_08.01.a, r0070, c0250}          [where qEEA in {              [eba_qAE:qx2013], [eba_qAE:qx2015], [eba_qAE:qx2021], [eba_qAE:qx2071],              [eba_qAE:qx2073], [eba_qAE:qx2075], [eba_qAE:qx2022], [eba_qAE:qx2012],              [eba_qAE:qx2014], [eba_qAE:qx2018], [eba_qAE:qx2020], [eba_qAE:qx2072],              [eba_qAE:qx2074], [eba_qAE:qx2076]          }]      )      *      sum(          {tC_08.02, c0110}          [where qEEA in {              [eba_qAE:qx2013], [eba_qAE:qx2015], [eba_qAE:qx2021], [eba_qAE:qx2071],              [eba_qAE:qx2073], [eba_qAE:qx2075], [eba_qAE:qx2022], [eba_qAE:qx2012],              [eba_qAE:qx2014], [eba_qAE:qx2018], [eba_qAE:qx2020], [eba_qAE:qx2072],              [eba_qAE:qx2074], [eba_qAE:qx2076]          }]      )      =      sum(          {tC_08.02, c0250}          [where qEEA in {              [eba_qAE:qx2013], [eba_qAE:qx2015], [eba_qAE:qx2021], [eba_qAE:qx2071],              [eba_qAE:qx2073], [eba_qAE:qx2075], [eba_qAE:qx2022], [eba_qAE:qx2012],              [eba_qAE:qx2014], [eba_qAE:qx2018], [eba_qAE:qx2020], [eba_qAE:qx2072],              [eba_qAE:qx2074], [eba_qAE:qx2076]          }]      )      *      sum(          {tC_08.02, c0110}          [where qEEA in {              [eba_qAE:qx2013], [eba_qAE:qx2015], [eba_qAE:qx2021], [eba_qAE:qx2071],              [eba_qAE:qx2073], [eba_qAE:qx2075], [eba_qAE:qx2022], [eba_qAE:qx2012],              [eba_qAE:qx2014], [eba_qAE:qx2018], [eba_qAE:qx2020], [eba_qAE:qx2072],              [eba_qAE:qx2074], [eba_qAE:qx2076]          }]      ) We have encountered an error on this check which seems to be caused by the accuracy of the metric involved. c0250 in C08.01 and C08.02 is requested as a whole number. This causes rounding to be applied at the global (across obligor grades) level for C08.01, but at the level of C08.02 the rounding is done per obligor grade. This introduces differences between the results of the left and right side of the validation rule.  

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7872
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026

Validation v903251_h in relation to EBA Q&A 2020_5551

EBA Q&A 2020_5551 confirmed that the SME support factor and Infrastructure support factor can be applied simultaneously. After applying this, we run into validation v903251_h which enforces the following: with{tC_07.00.a, c0010-0220, default: 0, interval: true}: abs({r0010}) >= abs({r0030}) + abs({r0035}) This validation enforces that the exposure reported on row r0010 of C07.00 is larger or equal to the sum of r0030 (exposures subject to SME-supporting factor) and r0035 (exposures to infrastructure projects supporting factor). This is not logical when the SME support factor and Infrastructure support factor can be applied simultaneously. Can you please review v903251?

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7871
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

Validity of validation rule v4769_m

The v4769 validation rule seems invalid. with {tC_08.01.a, c0020-0290, default: 0, interval: true}: {r0010} [where qEEA=[eba_qAE:qx2023]] = {r0010} [where qEEA=[eba_qAE:qx2021]] + {r0010} [where  qEEA=[eba_qAE:qx2071]] + {r0010} [where qEEA=[eba_qAE:qx2073]] + {r0010} [where qEEA=[eba_qAE:qx2015]] + {r0010} [where qEEA=[eba_qAE:qx2075]] + {r0010} [where qEEA=[eba_qAE:qx2013]] + {r0010} [where qEEA=[eba_qAE:qx2068]] + {r0010} [where qEEA=[eba_qAE:qx2009]] + {r0010} [where qEEA=[eba_qAE:qx2055]] + {r0010} [where qEEA=[eba_qAE:qx2081]] For columns which are calculated as a weighted average, a summation is not correct.  

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7869
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

Validity of validation rule v903250

This validation rule seems invalid. with{tC_08.01.a, (c0020, c0030, c0040, c0050, c0060, c0070, c0080, c0090, c0101, c0102, c0103, c0104, c0105, c0106, c0107, c0110, c0140, c0150, c0160, c0170, c0171, c0172, c0173, c0180, c0190, c0200, c0210, c0250, c0255, c0256, c0257, c0260, c0270, c0280, c0290, c0300), default: 0, interval: true}: abs({r0010}) >= abs({r0015}) + abs({r0016}) For column c0250 this formula is not valid. r0015 and r0016 are different subsets of r0010 but not 'complete', other exposure not falling into the subsets may exist as well. This can determine the average maturity of r0010 so that the condition is not true.  

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7868
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

Validity of validation rule v903610

Validation rule v4786 seems invalid. with {tC_09.02, (r0010, r0020, r0030, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130), default: 0, interval: true}: {c0105} >= {c0110} This formula  implies that RW can never be higher than 100% which is incorrect

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7867
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 27/10/2026

Validity of validation rule v903610

The validation rule v903610 seems invalid.   with{tC_34.03, c0030-0070, s*, default: 0, interval: true}: {r0010} = {r0190} + {r0230} + {r0120} + {r0050} + {r0270} + {r0340} Since transactions may be categorized in multiple risk categories, summing per risk category will double count those transactions.  

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7866
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

Validity of validation rule v903627

The rule v903627 seems incorrect. with{tC_09.02, (c0010, c0030, c0040, c0050, c0055, c0060, c0070, c0105, c0110, c0120, c0121, c0122, c0125, c0130), default: 0, interval: true}: {r0030} = {r0050} + {r0051} Rows r0050 and r0051 are not a full breakdown of r0030. Non SME and Non Large Corporate exposures are also included within this scope.  0030 Corporates 0050 Of Which: SME 0051 Of Which: Large Corporates  

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7865
  • Topic: Supervisory reporting - COREP (incl. IP Losses)
  • Date of submission:
  • Published as Rejected Q&A: 15/10/2026

Validation rules taxonomy V4.2 C09.02 v903627_h

In the latest set of EBA validations rules, VR v903627_h has been added effective 31/03/2026. This validation rule is identical to the earlier deactivated v23650_h. Via 2025_7323 it was earlier raised that v23650_h is not correct. Hence, we feel that the same applies to v903627_h. 

  • Legal act: Regulation (EU) No 575/2013 (CRR)
  • COM Delegated or Implementing Acts/RTS/ITS/GLs: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
  • ID: 2026_7864
  • Topic: Credit risk
  • Date of submission:
  • Published as Rejected Q&A: 30/09/2026