FINREP Table F 13.03 Collateral obtained by taking possession (tangible assets) accumulated

All validation rules included in Annex XV regarding F 13.03 (v1090_m, v1091_m and v1092_m) should be deleted: v1090_m {F 13.03, r010, c010} = {F 01.01, r370, c010} should be deleted. Foreclosure assets may also be accounted for as Investment property in row 290 if the institution 19s intention is not to dispose of the assets repossessed. If that is the case, v1090_m may not be valid. v1091_m {F 13.03, r010, c010} = sum({F 01.01, c010, (r070-080, r110-120, r150-160, r190, r220)}) and v1092_m {F 13.03, r010, c010} = sum({F 01.01, c010, (r010, r060, r090, r130, r170, r200, r230-250, r290, r320-330, r360)}) are considering financial assets (as debt securities, equity instruments and derivatives) that do not belong to the tangible assets category.   *As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.