Template F 20.04 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) shall include both trading and hedging derivatives.
In the revised instructions for FINREP templates F 20.04 to F 20.07 in EBA/ITS/2016/07 (Draft Implementing Technical Standards on amendments to FINREP due to IFRS 9; published 30th November 2016), ANNEX III REV1(FINREP ANNEX V - INSTRUCTIONS), paragraph 272 clarifies that ‘’Derivatives’ shall include both trading derivatives, including economic hedges, and hedging derivatives under IFRS and under GAAP’. Accordingly, the validation rule v5352_m (added in v2.7 of the reporting framework) will check this relation between the templates F 10.00 and F 20.04 in the future.