A possible finding in the PP&A review could be that a portfolio of held-to-maturity bonds needs to be reclassified as available for sale. In this case, the bank would need to calculate the impact of the change in classification on the Common Equity Tier 1 (CET1) ratio.
Some of the findings from the data integrity validation may indicate the need for the bank to make adjustments to the data sets used for stress testing purposes. A key aspect that should be mentioned here are market disclosure requirements.