EBA · 2015_2140 Final Q&A

FINREP Templates F 01.02 and F 43.00

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2015-07-20
Answered
2019-12-13
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

The closing balance of pending legal issues and tax litigation provisions is presented on both row 210 of template F 01.02 and column 040 of template F 43.00. However the guidance reference differs between the two templates. Please confirm which set of guidance should be followed?

Background

Validation rule v3459_i requires row 210 on template 01.02 (Provisions – Pending legal issues and tax litigation) to equal row 070 column 040 on template F 43.00 (Closing balance – Pending legal issues and tax litigation). However, on the face of the templates, the IFRS guidance referenced is inconsistent as follows: • TemplateF  01.02: “IAS 37.Appendix C. Examples 6 and 10” (i.e. only examples 6 and 10 applicable) • Template F 43.00: “IAS 37.App C.6-10” (i.e. examples 6, 7, 8, 9 and 10 are applicable) Therefore, it is not known whether examples 7, 8 and 9 in the standard are applicable for these intersections, which must be identical per the validation.

Answer

The reference in Template 43.00 column 040 should be IAS 37.14 and IAS 37. 84 (a) while in Template F 01.2 for row 210 should be only IAS 37.14 (provisions).The templates will be corrected accordingly.

Original source: European Banking Authority, Q&A ID 2015_2140

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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