- Question ID
-
2013_574
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - FINREP (incl. FB&NPE)
- Article
-
99
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
ANNEX III - FINREP templates IFRS
- Name of institution / submitter
-
Austrian Federal Economic Chamber, Division Bank and Insurance
- Country of incorporation / residence
-
Austria
- Type of submitter
-
Industry association
- Subject matter
-
Supervisory Reporting (FINREP templates), 40.1 Group structure: “entity-by-entity”
- Question
-
There are two columns Accounting treatment (Accounting Group) and Accounting treatment (CRR Group) with three possibilities to note something. Accounting Group (full consolidation, proportional consolidation, equity method); CRR Group (full integration, proportional integration, equity method). How should institutions deal with the situation that the respective entity is not in both scopes of consolidation => What should note in this case?
- Background on the question
-
Reporting of entities that are not in both scopes of consolidation.
- Submission date
- Final publishing date
-
- Final answer
-
If the question refers to an entity which is included in the scope of consolidation but accounting for with a different treatment (e.g. at cost) it shall be reported conventionally within "other".
Equity instruments classified as held for trading, designated at fair-value through profit or loss, available for sale and treasury shares (shares of the own reporting institution owned by it) are excluded from the reporting in F 40.01 Template as in F 40.02 Template.
The Instructions in Annex V will be amended and "other" will be included in paragraphs 124(m) and 124(n) in Part 2 of Annex V of the draft ITS on Supervisory reporting.
For further information see also Question 2013_340.
- Status
-
Final Q&A
- Answer prepared by
-
Answer prepared by the EBA.
Disclaimer
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