Question ID
2023_6901
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Transparency and Pillar 3
Article
449a
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2022/2453 - ITS on ESG disclosures
Article/Paragraph
Template 7
Type of submitter
Other
Subject matter
Validations rules for the GAR - row 290 Housing financing in template 7
Question

Validation rules v12728_m and v12727_m are not taking into account the row 290 Housing financing. Ultimately it means this row 290 is excluded from the Total GAR assets in row 320.

Background on the question

We expect row 290 Housing financing is part of the GAR, unless this row is an "of which" the row 280 Local governments financing.

Unfortunately, the layout and numbering is not aligned between the Excel from the DPM 3.3 versus the COMMISSION IMPLEMENTING REGULATION (EU) 2022/2453 and cannot help: For instance in the Excel from the DPM 3.3: Row 28 Local governments financing is supposed to be the sum of row 29 Housing financing + row 30 Other local government financing. But there is no row for Other local government financing in the Excel from the DPM 3.3.

 

be the sum

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 releases of the respective validation rules.

Status
Rejected question