According to the formula v4448_m: {C 43.00.a, r0010, c0010} <= sum({C 47.00, c0010, (r0150-0180)})

This control checks the off-balance exposure declared in the C 43.00 that is equal to the off-balance declared in the rows 0150 to 0180 in the C 47.00.

With CRR2, the off-balance exposures related to regular-way purchases awaiting settlement and declared on row 0188 and 0189 of the C 47.00 are not included in the formula of v4448_m. Should these new lines not be included in the formula?

New lines for the off-balance exposures related to regular-way purchases awaiting settlement are required for June 2021 closing. The rule v4448_m is not relevant

Validation rule v4448 compares the volume of off-balance sheet exposures as reported in C 43.00 and C47.00. In {C 47.00, c0010, r188} the full nominal value of commitments to pay related to regular-way purchases, for institutions that, in accordance with the applicable accounting framework, apply settlement date accounting to regular-way purchases and sales shall be reported. However, such commitments are not included in the scope of {C 43.00.a, r0010, c0010} nor {C 47.00, c0010, r0150} to {C 47.00, c0010, r0180}. Therefore, {C 47.00, c0010, r0188} is not considered in validation rule v4448. Consistently, also {C 47.00, c0010, r0189} is not considered.