EBA · 2014_1004 Final Q&A

Templates 17.1, 17.2 and 17.3 - Reconciliation between Accounting and CRR scope of consolidation

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
2015-01-16
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

It is unclear from template 17 and the Annex V guidance whether template 17 should show either: (a) The difference between the accounting scope of consolidation and the CRR scope of consolidation, or (b) The balances as per the accounting scope of consolidation.

Background

The title of the template ""Reconciliation between Accounting and CRR scope of consolidation"" would suggest it is (a) the difference, whereas the title of the data column ""Accounting scope of consolidation [Carrying amount]"" would suggest it is (b) the accounting consolidation."

Answer

The Templates F 17.01, F 17.02 and F 17.03 (Annex III of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions (ITS)) present the carrying amounts of the balance sheet and the nominal amount of the off-balance sheet items recognized under the accounting scope of consolidation.

Original source: European Banking Authority, Q&A ID 2014_1004

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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