FINREP F 40.2

Question

In the Q&A 2013_93 und 2013_344 you have published clarification regarding the requirements of table 40.2. You stated that all securities issued by an entity included in the accounting scope of the group which holds the securities in their individual balance sheet, shall be reported. Table F 40.02 is to be viewed from the point of view of the entity holding the equity instruments that are included in the accounting scope of consolidation (i.e. subsidiaries, joint ventures and associates). Shall this table comprise only investments/securities that are hold by more than one holding company (Option 1) or each investments / security within the accounting scope of consolidation (Option 2). Thus is the base of investments / securities equal to table 40.1? Please see the example in the excel-sheet.

European Banking Authority · Accepted Answer

The objective of template F 40.2 of Annex III and IV of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions (ITS on reporting) is to map, within a group, which entities hold securities issued by another one. Therefore, each security issued by an entity included in the group and held by another entity of the group should be reported accordingly of the face of this template. There are no other criteria, such as the one mentioned in the question. Therefore, the valid criteria is Option 2 in the excel-sheet provided.

FINREP F 40.2

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