EBA Q&A · 2026_7829
Identical cell F_13.02.1 Collateral obtained during the period
Rejectedfiled under Draft ITS on Supervisory Reporting of InstitutionsSubmitted 13/04/2026 Rejected publishing date 05/06/2026
Question · verbatim
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 provided by the submitter · verbatim
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.
Rationale for rejection · verbatim
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.
Rejected questions have no answer.
Source: EBA Single Rulebook Q&A 2026_7829 · text as published, not rephrased · collected on 2026-10-08