EBA · 2013_95 Final Q&A

FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 080 "Profit or (-) loss of investee"

Name: FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 080 "Profit or (-) loss of investee": 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: 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 40.1 Group structure "entity-by-entity" - Col 080 "Profit or (-) loss of investee" : which result is expected in column 080 : "profit or loss for the period" or "total comprehensive income for the period" ?

Background

We need this information for FINREP mapping.

Answer

Column 080 "profit or loss" in the F 40.01 gathers information of the amount of profit or loss defined by IAS 1.81A(a).

Original source: European Banking Authority, Q&A ID 2013_95

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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