EBA · 2013_85 Final Q&A

FINREP: F14 Fair value hierarchy: financial instruments at fair value - Columns 060 to 080 "Accumulated change in fair value before taxes"

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 - Contents of template 14 Fair value hierarchy: financial instruments at fair value - Columns 060 to 080 "Accumulated change in fair value before taxes" : do gains and losses to be reported in columns 060 to 080 include only gains and losses accounted in the statement of profit or loss (like columns 040 and 050) or do they also include gains and losses accounted in "statement of comprehensive statement" ?

Background

We need this information for FINREP mapping.

Answer

All gains and losses accounted in "Statement of comprehensive income" (including "Statement of profit or loss") shall be included in columns 060 to 080 "Accumulated change in fair value before taxes" of template F 14.00.

Original source: European Banking Authority, Q&A ID 2013_85

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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