EBA · 2013_97 Final Q&A

FINREP - Contents of template 41.2 Use of the fair value - Crossing col 030 "Hybrid contracts" / Row 020 "equity instruments"

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)
Browse ECB SSM Register → More Q&As on this regulation →

Question

FINREP Template 41.2 Use of the fair value - Crossing col 030 "Hybrid contracts" / Row 020 "equity instruments" : this crossing is forbidden ; even if few cases are expected, how do we have to report possible occurrences ?

Background

We need these informations for FINREP mapping

Answer

The occurrence of an equity instrument having an embedded derivative that, at the same time, must account for it non-separated is possible. The corresponding cell (intersection of row 020 and column 030 in F 41.02) will be released (coloured in white) accordingly in the next available version of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsITS on Supervisory reporting in order to report an occurrence of this type.   *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_97

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.

Similar Q&As

Change in Fair Value

Answered 2014-04-04

Definition of "hybrid contracts" in FINREP template F 08.01

Answered 2019-10-04

F 46.00 - changes in equity - other equity and total comprehensive income

Answered 2016-02-05

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

Answered 2014-02-14

Hedging derivatives

Answered 2017-04-07

More Q&As on this topic

Sectoral classification of UK credit institutions

Answered 2026-07-03

Clarification on validation v3078m under FINREP reporting

Answered 2026-06-05

Reporting guarantees that are received to secure a pool of underlying securitized exposures/securitisation positions in a synthetic securitisation transaction

Answered 2026-05-29

Definition of ‘demand deposits’ for FINREP reporting

Answered 2025-12-05

Definition of Net defined benefit assets [Carrying amount] in F44.01

Answered 2025-10-10

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.