EBA · 2013_126 Final Q&A

FINREP - template F14 changes for the period

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99, para. 2
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Industry association
Submitted
2013-08-06
Answered
2014-02-14
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Are changes relevant "for the period" to be reported year-to-date (YTD) or only of the last quarter?

Background

It is not clear to which period "for the period" refers to.

Answer

A period refers to the accounting year. So, 18for the period 19 in FINREP refers to changes from the beginning of the accounting year to the reporting reference date.

Original source: European Banking Authority, Q&A ID 2013_126

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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