EBA · 2026_7904 Rejected question

Template F 13.2.1.c VariableID 433471 and 433464

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Reporting Framework 4.2.: F 13.2.1.c, para. -
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2026-05-29
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Question

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

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.
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Original source: European Banking Authority, Q&A ID 2026_7904

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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