2025_7435 DPM 4.0 - Correctness of identical cells for C 08.01.c

Question ID: 2025_7435
Legal act: Regulation (EU) No 575/2013 (CRR)
Topic: Supervisory reporting - COREP (incl. IP Losses)
Article: 157
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations: Regulation (EU) 2024/3117 - ITS on supervisory reporting of institutions
Article/Paragraph: Annex II - Credit risk IRB - C 08.01.c
Type of submitter: Competent authority
Subject matter: DPM 4.0 - Correctness of identical cells for C 08.01.c
Question: For DPM 4.0 the cells {C_08.01.c, r0070, c0130, s*} and {C_08.01.c, r0180, c0130, s*} are identified as identical and have the same VariableID. Considering the instructions for reporting the data in rows 0070 and 0180 different values are expected.
Background on the question: In document eba_identical_cells_4.0.xlsx the cells {C_08.01.c, r0070, c0130, s*} and {C_08.01.c, r0180, c0130, s*} are identified as identical. According to the instructions for reporting C 08.01, row 0070 Exposure assigned to obligor grades or pools, the exposures for dilution risk of purchased receivables shall not be reported by obligor grades or pools and shall be reported in row 0180 Dilution risk: Total purchased Receivables. This means that values in rows 0070 and 0180 are not expected to be identical.
Submission date: 06/05/2025
Status: Question under review
Answer prepared by: Answer prepared by the EBA.