EBA · 2014_1001 Final Q&A

Statement of Profit or Loss

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2014-03-25
Answered
2015-05-29
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

The guidance in Annex V for the Financial Assets Held for Trading data point, Annex V.Part 2.25 says that interest income - other assets "may include" interest income from balances at central banks and several other asset classes . Does this mean this is required, ie the balance "must include" interest income from balances at central banks and the other specified asset classes , or that this is optional?

Background

Annex V.Part 2.25 25. “Interest income - other assets” includes amounts of interest income not included in the other items. This item may include interest income related to cash and cash balances at central banks and non-current assets and disposal groups classified as held for sale as well as net interest income from net defined benefit asset.

Answer

The row 080 « Other assets » in the F 02.00 Template of Annex III and IV of Regulation (EU) No 680/2014 - ITS on Supervisory Reporting of institutions (ITS) shall encompass interest income which are not included in the rows 020 to 070 of this template, in particular row 080 shall include interest income on instruments that are not allowed to be included in the accounting portfolios in rows 020 to 060 or row 070 hedge accounting (Annex V of the ITS, Part 1, paragraph 12) i.e. interest income relating to cash, cash balance at central banks and other demand deposits, non-current assets and disposal groups classified as held for sale and net interest income from net defined benefit asset.

Original source: European Banking Authority, Q&A ID 2014_1001

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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