EBA · 2013_89 Final Q&A

FINREP - Contents of template 17.3 Reconciliation between Accounting and CRR scope of consolidation - Liabilities and equity - Row 170 "Liabilities under insurance and reinsurance contracts"

Name: FINREP - Contents of template 17.3 Reconciliation between Accounting and CRR scope of consolidation - Liabilities and equity - Row 170 "Liabilities under insurance and reinsurance contracts": EBA Q&A — EU Financial Regulatory Q&A
Creator: European Banking Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: Regulation (EU) No 575/2013 (CRR)
Article: Art 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 17.3 Reconciliation between Accounting and CRR scope of consolidation - Liabilities and equity - Row 170 "Liabilities under insurance and reinsurance contracts" : does the row 170 "liabilities under insurance and reinsurance contracts" include insurance company technical reserves?

Background

We need this information for FINREP mapping.

Answer

Template F 17.03 shall be reported using the accounting scope of consolidation. Row 170 is only relevant when the reporting institution has an insurance company as a subsidiary. In this case, the amount to be reported in row 170 shall be the addition of all liabilities arising from insurance and reinsurance contracts according to paragraph 37.b of IFRS 4. Thus, technical reserves shall be included in row 170.

Original source: European Banking Authority, Q&A ID 2013_89

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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