EBA · 2013_334 Final Q&A

Reporting of entity level

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99, para. 2
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Industry association
Submitted
2013-10-04
Answered
2014-03-07
Answer provided by
ESAs (EBA, ESMA, EIOPA)
Browse ECB SSM Register → More Q&As on this regulation →

Question

In table F 40.01, Annex III, the group structure should be reported entity-by-entity. Question: What is the level of detail required in this table? Approach 1: only subsidiaries Approach 2: subsidiaries of subsidiaries (i.e. all companies in the group) Example: Group XYZ comprises Parent A which owns sub-group B and subgroup C. Both subgroup B and C are part of the CRR base of consolidation. Should the Group XYZ report in table 40.01 only the first level of subsidiary in subgroup B and C (I.e. parent company of sub-groups B and C) or also all companies owned by sub-group B and C?

Background

In table F 40.01, Annex III, the group structure should be reported entity-by-entity. Question: What is the level of detail required in this table?

Answer

All subsidiaries, joint ventures and associates included within the accounting scope of consolidation have to be reported in template F 40.01. In the above example, all companies that are in turn subsidiaries of B or C will also be reported.

Original source: European Banking Authority, Q&A ID 2013_334

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.

Similar Q&As

FINREP Group Structure Template 40.02

Answered 2024-12-20

FINREP -contents of template F40.01 Group Structure

Answered 2019-10-04

FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 160 "Carrying amount"

Answered 2014-02-14

FINREP Group Structure Template 40.02

Answered 2019-10-04

FINREP - Template 40 Group structure (40.1 "entity-by-entity" - 40.2 "instrument-by-instrument") - Notion of Group scope

Answered 2014-02-14

More Q&As on this topic

Sectoral classification of UK credit institutions

Answered 2026-07-03

Clarification on validation v3078m under FINREP reporting

Answered 2026-06-05

Reporting guarantees that are received to secure a pool of underlying securitized exposures/securitisation positions in a synthetic securitisation transaction

Answered 2026-05-29

Definition of ‘demand deposits’ for FINREP reporting

Answered 2025-12-05

Definition of Net defined benefit assets [Carrying amount] in F44.01

Answered 2025-10-10

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.