EBA · 2015_2141 Final Q&A

FINREP Template F 40.01

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

Annex V Part II paragraph 296 (f) of Commission Implementing Regulatio (EU) No 680/2014 states of  “”Equity of Investee”, “Total assets of the Investee” and “Profit or (loss) of the Investee” include the amounts of these items in the last financial statements of the investee.” Does this refer to the latest set of financial statements of the investee which have been approved by the investee’s board of directors, or similarly authorised committee?

Background

Template 40.01 includes the disclosures in columns 060, 070 and 080 of “Equity of Investee”, “Total assets of Investee”, and “Profit or (loss) of Investee” respectively. The guidance in Annex V Part II paragraph 296 (f) states “”Equity of Investee”, “Total assets of the Investee” and “Profit or (loss) of the Investee” include the amounts of these items in the last financial statements of the investee.”

Answer

For the purposes of template F 40.01, the sentence “last financial statements of the investee” shall be interpreted as the last financial statements of the investee as approved by the investee’s board of directors or similarly authorised committee. Relevant paragraphs of Annex V, Part 2 of Commission Implemented Regulation (EU) No 680/2014 will be amended at the earliest occasion to reflect this interpretation.

Original source: European Banking Authority, Q&A ID 2015_2141

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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