Dear Dhamma friends,
Regarding the notion/concept of Paramattha shown in Abhidhammattha Sangaha 'Comprehensive Manual of Abhidhamma', p. 25, I consider that it is very likely that the teachings of Paramattha (and its connection with Pa~n~natti 'Concept') are 'not' supported by the suttas, particularly the SN suttas (cf. Choong MK, The Fundamental Teachings of Early Buddhism, pp. 54, 92, 138 (on 'pa~n~naapeti'), 154).
E.g. the five aggregates (according to the SN suttas) should be seen as they really are as 'void (without reality, rittaka), insubstantial (tucchaka), and lacking essence (asaaraka)' (SN 22.95: PTS, iii, 140-143), because they are phenomena (dhammas) arisen by causal condition ('not' by their own right as 'irreducible' realities/components of existence), having the nature (dhamma) of anicca 'impermanence', nirodha 'cessation' (SN 12.20: PTS ii, 25-27).