Question ID
2026_7860
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Operational risk
Article
v90315_m
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
Article/Paragraph
v90315_m
Type of submitter
Credit institution
Subject matter
Incoherent formulae of the validation rule v90315_m
Question

The control formula currently in place for column 0070 / row 0260 of template C16.02 does not seem aligned with your definition of this indicator. Could you clarify the expected logic?

Background on the question

Column 0070/Row 0260 of template C_16.02 is defined in Article 314 of Regulation (EU) 2024/1623, which governs the calculation of other operating expenses (OE).

The calculation of this column is an annual average, over the last three financial years, of the institution's expenditures and losses on ordinary banking operations not included in the other components of the business indicator but of a similar nature, as well as on operational risk events.

The original formula is not compliant : {C_16.02,r0260,c0070,} = sum({C_16.02,r0280,c0030,},{C_16.02,r0280,c0050,},{C_16.02,r0280,c0010,}) + sum({C_16.02,r0290,c0010,},{C_16.02,r0290,c0050,},{C_16.02,r0290,c0030,}) + sum({C_16.02,r0300,c0030,},{C_16.02,r0300,c0050,},{C_16.02,r0300,c0010,}) - sum({C_16.02,r0270,c0010,},{C_16.02,r0270,c0050,},{C_16.02,r0270,c0030,}) / 3 

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the matter it refers to has already been identified and will be considered for a forthcoming quarterly update of the respective validation rules.

Status
Rejected question