EBA Q&A · 2026_7904
Template F 13.2.1.c VariableID 433471 and 433464
Rejectedfiled under Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 29/05/2026 Rejected publishing date 05/08/2026
Question · verbatim
Following the most recent update to the FINREP validation framework under Reporting Framework 4.2., a new data point categorization has been introduced affecting template F 13.2.1.c, specifically Variable IDs 433471 and 433464. We would appreciate confirmation as to whether this data point categorization has been correctly defined and, if so, clarification on the prudential reporting rationale underlying it. Our concern is that the validation may not be conceptually appropriate in all cases, as not all additions of foreclosed assets necessarily qualify as non-current assets held for sale.
Background provided by the submitter · verbatim
Since the implementation of the latest taxonomy and validation package, we have identified that the validation affecting template F 13.2.1.c appears to require consistency between Variable IDs 433471 and 433464 in F 13.2.1.c and template F 13.2.1.a, rather than template F 13.2.1.b.
In our case, we hold assets where, at the time of foreclosure, a lease agreement is already in place, which justifies classifying the asset as an investment property upon initial recognition.
Based on our reading of the instructions set out in Annex V, the common data point with template F 13.2.1.a would not be applicable in such circumstances. Instead, template F 13.2.1.c should reconcile with the total reported in template F 13.2.1.b. In this regard, we understand that the relevant Variable IDs in F 13.2.1.c should be 433631 and 433625.
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 framework (version 4.4.2).
Rejected questions have no answer.
Source: EBA Single Rulebook Q&A 2026_7904 · text as published, not rephrased · collected on 2026-10-08