EBA · 2026_7692 Rejected question

DPM 4.2 – Correctness of identical cells between C 25.01.a and K 60.00

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
430, para. 1
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Consultancy firm
Submitted
2026-01-21

Question

For DPM 4.2 the cells {C_25.01.a, r0010, c0020} and {K_60.00.a, r0120, c0030} are identified as identical, have the same assigned VariableID and the same defining DPM properties. Considering the instructions for reporting data in these cells different values are expected.

Background

In document identity_cells_same_vid.xlsx the cells {C_25.01.a, r0010, c0020} and {K_60.00.a, r0120, c0030} are identified as identical. According to the instructions for reporting C 25.01.a, column 0020 represents the own funds requirements for CCR, whereas the cell in K 60.00.a should represent the own funds requirements for CVA risk.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2026_7692

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