Validation rule v22950_m requires that cells in C 07.00a, row 0062 are blank for exposure class [eba_qEC:qx2038] – “Exposures secured by mortgages on immovable property and ADC”. 

However, the instructions for row 0062 state: 

“of which: IPRE exposures where the derogation set out in Article 125(2) of Regulation (EU) No 575/2013, second subparagraph is applied. Only reported in sub-exposure class ‘Secured by mortgages on residential immovable property – IPRE’.” 

According to the DPM hierarchy, qx2038 is the parent exposure class of – ‘Secured by mortgages on residential immovable property – IPRE’. As amounts reported are reflected in the corresponding parent exposure class, the inclusion of qx2038 in validation rule v22950_m generates a warning despite the reporting being consistent with the instructions. 

Rule Reference: 
isnull ({tC_07.00.a, r0062, (c0010, c0030, c0040, c0150, c0160, c0165, c0170, c0175, c0180, c0190, c0195, c0200, c0215, c0220), default: null, interval: false} [ where qEBB in {[eba_qEC:qx16], [eba_qEC:qx23], [eba_qEC:qx22], [eba_qEC:qx21], [eba_qEC:qx20], [eba_qEC:qx19], [eba_qEC:qx2043], [eba_qEC:qx2036], [eba_qEC:qx2060], [eba_qEC:qx2037], [eba_qEC:qx2061], [eba_qEC:qx2063], [eba_qEC:qx2049], [eba_qEC:qx12], [eba_qEC:qx2050], [eba_qEC:qx13], [eba_qEC:qx18], [eba_qEC:qx14], [eba_qEC:qx1], [eba_qEC:qx25], [eba_qEC:qx26], [eba_qEC:qx2038], [eba_qEC:qx2039], [eba_qEC:qx2040], [eba_qEC:qx2041]}])