EBU Single Rulebook Q&A 9 September 2013 2013_219 FINREP F45.2

Row 010 "Property, plan and equipment" has been eliminated. Notwithstanding, currently the first row (Investment property) is row 020, not row 010. Hence, should the row 040 "Other assets" include the information previously contained in row 010? The elimination and subsequent numeration of the rows must take the validation of F45.02 row 050 with F02 row 330 into account.