- Question ID
-
2026_7829
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - FINREP (incl. FB&NPE)
- Article
-
99
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Draft ITS on Supervisory Reporting of Institutions
- Article/Paragraph
-
Annex I
- Type of submitter
-
Credit institution
- Subject matter
-
Identical cell F_13.02.1 Collateral obtained during the period
- Question
-
Could you pls de-activate the 'identical cells' below in DPM 4.2.1?
VariableVID = 5459395 ---> {F_13.02.1.a, r0020, c0010}=={F_13.02.1.c, r0080, c0040} ----> 120783==366904
VariableVID = 5460187 ---> {F_13.02.1.a, r0020, c0020}=={F_13.02.1.c, r0080, c0050} ----> 120791==366905
- Background on the question
-
The validation assumes that collateral other than PPE should be classified as non-current assets held for sale (NCHS).
However, we have repossessed assets classified as inventories not being NCHS.
Moreover, if the validation would be correct, there would not be any purpose of requesting a separate of-which item for NCHS.
- 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 version of the Reporting release of the respective validation rules.
- Status
-
Rejected question
