EBA · 2013_619 Final Q&A

FINREP Reporting - Cumulative from ARD or period-on-period

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2013-12-04
Answered
2014-04-30
Answer provided by
ESAs (EBA, ESMA, EIOPA)
Browse ECB SSM Register → More Q&As on this regulation →

Question

Can the EBA please confirm whether data in the FINREP templates should be reported on a cumulative basis (from the start of the accounting reference date), or period-on-period?

Background

From the FINREP instructions we are not clear whether we should report FINREP data on a cumulative basis.

Answer

As per Article 2 (2) of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting "information submitted 26referring to a certain period shall be reported cumulatively from the first day of the accounting year to the reference date". Thus the FINREP templates should be reported on a cumulative basis.   *As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.

Original source: European Banking Authority, Q&A ID 2013_619

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 Reporting for firms with Accounting Reference Date other than 31 December

Answered 2014-02-14

Remittance dates in case of an accounting year-end which deviates from the calendar year

Answered 2014-02-14

Reference period for items reported on a cumulative basis

Answered 2017-04-07

Asset Encumbrance Reporting for firms with Accounting Reference Date other than 31 December

Answered 2017-08-04

FINREP application date and report submission postponement to Q3 2014

Answered 2013-08-20

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.