EBA · 2013_82 Final Q&A

FINREP - F10 Derivatives - Trading - "Economic hedges" (Rows 020, 080, 140, 200, 260 and 280)

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Article 99, para. 5
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

FINREP - Template 10 Derivatives - Trading - "Economic hedges" (Rows 020, 080, 140, 200, 260 and 280) - can you confirm that this row shall include "mechanically" all derivatives classified as "held for trading" in accountancy but that are not part of the trading book as defined in CRR (excepted derivatives for proprietary trading) ?

Background

We need this information for FINREP mapping.

Answer

All derivatives which do not meet the requirements in IAS 39 to be effective hedging instruments, but which are held for hedging purposes shall be reported in these rows. Having regard to the provisions of para.74 of the Annex V. Part 2 of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting, according to which the item "economic hedges" includes those derivatives that are classified as "held for trading" but they are not part of the trading book as defined in Article 4(86) of Regulation (EU) No. 575/2013 (CRR), the item "economic hedges" does not include derivatives for proprietary trading.   *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_82

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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