[1] There are guidelines available in C47 for reporting Regular-way purchases under trading date accounting and settlement date accounting.

There are no guidelines in C43 or C40 for reporting the same.

[2] The cash receivable and cash payable a as reported in C47,  in which rows of C40 and C43 under other assets out of these positions are to be reported?

[3]As these assets of cash receivables are also reported as other assets in Row0190 are these not  duplicated in C47?

Article 429g (1), (2) and (3) mention about reporting only In C47.

The net asset amount is likely to be duplicated if the same is reported under other assets in C47.

There are no guidelines where to report these positions in C43 in view of validation rule between C47 and C43 (v4456). 

There are no guidelines where to report these positions in C40

Regular way purchases under trading date accounting and settlement date accounting should be included both in templates C 40.00 and C 43.00 of Annex X to Regulation (EU) 2021/451 (ITS on Supervisory Reporting, ITS).  

In accordance with paragraph 21 of the instructions of Annex XI to the ITS, the 'accounting balance sheet values' in C 40.00 shall be based on the applicable accounting framework in accordance with Article 4(1), point (77), of Regulation (EU) No 575/2013 (CRR). For column 0010 of row 0090 this means the accounting value as in the accounting framework (which can be expected to be different between banks with trade date and settlement date accounting). For column 0020 the same with a reversal of any netting performed. The items shall be reported under row 0090 “other assets”.

In C 43.00 institutions shall report the net value of the information on regular-way purchases and sales awaiting settlement (sum of rows 0185 to 0189 in C 47.00) and allocate them in accordance to the appropriate rows (according to the relevant counterparty etc). They shall not be reported in C 43.00 r0010.