FINREP Identical Cells 5458783, 5458788, 5459395, 5460187

Could the EBA confirm whether these identical cell checks are correct? If not, should they be updated to align with the previous logic (v8610_i, v8611_i, v10006_i, v10007_i) to ensure consistency between templates and definitions? Please clarify the intended scope of collateral reporting in these templates and whether the current rules will be revised.

Several identical cell validation rules introduced in the new framework appear inconsistent with the definitions and scope of the respective templates and cells. Specifically: Rule 5458783 {F_18.02.b, r0070, c0320} == {F_23.05, r0170, c0060} F_18.02.b, r0070, c0320 : Collateral received on non-performing exposures for households, loans collateralised by residential immovable property (all collateral types). F_23.05, r0170, c0060 : Non-performing, Immovable property collateral received on loans and advances only. The correct row for F_23.05 should be 0100 (“Collateral received on loans and advances”), as in the old VR v8611_i. Rule 5458788 {F_18.02.b, r0070, c0310} == {F_23.05, r0170, c0030} F_18.02.b, r0070, c0310 : Collateral received on performing exposures for households, loans collateralised by residential immovable property (all collateral types). F_23.05, r0170, c0030 : Performing, Immovable property collateral received on loans and advances only. The correct row for F_23.05 should be 0100 (“Collateral received on loans and advances”), as in old VR v8610_i. Rule 5459395 {F_13.02.1.a, r0020, c0010} == {F_13.02.1.c, r0080, c0040} F_13.02.1.a, r0020, c0010 : All collateral obtained by taking possession during the period [held at reference date]. F_13.02.1.c, r0080, c0040 : Of which: Non-current assets held for sale. Correct formula should be {F_13.02.1. b , r0020, c0040 } == {F_13.02.1.c, r0080, c0040}, as in old VR v10006_i. Rule 5460187 {F_13.02.1.a, r0020, c0020} == {F_13.02.1.c, r0080, c0050} F_13.02.1.a, r0020, c0020 : All collateral obtained by taking possession during the period [held at reference date]. F_13.02.1.c, r0080, c0050 : Of which: Non-current assets held for sale. Correct formula should be {F_13.02.1. b , r0020, c0050 } == {F_13.02.1.c, r0080, c0050}, as in old VR v10007_i.