The above-mentioned validation rules require that Attachment and Detachment points should always be reported when Senior (column 0230) and/or Junior (column 0250) tranches are reported. However, when all the notes of the securitisation are fully retained by the originator and the securitised exposures are consequently kept in the balance sheet (e.g. self-securitisations) no risk is transferred outside of the originating institution. Thus, in this context Attachment and Detachment points are divested of significance from a substantial point of view, considering the risk neutrality for the Bank acting as originator and as sole bondholder. In addition, Annex II instructions refer to Article 256 paragraphs (1) and (2) of Reg. 2401/2017 for Attachment and Detachment points respectively. From this point of view the above-mentioned article should only be applicable to securitisations with Significant Risk Transfer that fall under the CRR securitisation framework.