The validation rule v10549_h compares the risk weighted exposure amounts between C08.01 and C34.07. EBA_v10549: [[C 08.01.a] {C 34.07, r0180, c0060, s0012} = +{C 08.01.a, r0050, c0260, s0012} + {C 08.01.a, r0060, c0260, s0012} + {C 08.01.a, r0040, c0260, s0012}

According to the Annex II (INSTRUCTIONS FOR REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS), chapter 3.9.8.2, description “Rows 0010-0170”, the CRR Exposure in C34.07 shall be allocated to the appropriate bucket of the fixed PD scale base on the PD estimated for each obligor assigned to this exposure class, without considering any substitution due to the existence of a guarantee or a credit derivative. In C08.01 the exposure amounts were allocated with considering substitution effect (Credit risk mitigation as defined in point (57) of Article 4(1) CRR).