EBA · 2013_75 Final Q&A

FINREP: F1.3 Equity - Row 070 "Other equity instruments issued"

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Article 99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2013-07-26
Answered
2014-02-14
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

What kind of instrument is expected on this row ? Does it include all "own funds instruments" in CRR regulation, i.e. "capital instruments issued by the institution that qualify as Common Equity Tier 1, Additional Tier 1 or Tier 2 instruments"?

Background

We need this information for FINREP mapping.

Answer

In Table F 01.03, row 070 "Other equity instruments issued" is a default item. As stated in Annex V. Part 2, paragraph 16 of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting, "Other equity instruments issued" includes equity instruments that are financial instruments other than "Capital" and "Equity component of compound financial instruments". It is therefore quite possible to find elements in line with IAS 32.22 for example.   *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_75

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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