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?

European Banking Authority · Accepted 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 .

Supervisory Reporting (FINREP templates), 40.1 Group structure: “entity-by-entity”

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