Response to consultation on Implementing Technical Standards on supervisory reporting concerning operational risk

Question 2: Do the respondents identify any discrepancies between these templates and instructions and the calculation of the requirements set out in the underlying regulation?

In the para 1 it is stated

"Given that the FINREP templates laid down in Annexes III and IV of Commission Implementing Regulation (EU) 2021/451 set out the financial information to be reported in accordance with IFRS and GAAP, items to be included in the calculation of the business indicator components should be mapped with the corresponding cells of those templates".

Question: does this mean that the items to be included in the calculation of the business indicator components of the institution on the unconsolidated (subsidiary) level (or for the respective scope where IFRS is not available) might be reported based on the national accounting standard (UGB in Austria)? 

Name of the organization