EBA · 2016_2710 Rejected question

Hedging derivatives in country splits of FINREP

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99, para. n/a
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2016-04-17
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Question

Please confirm if hedging derivatives should be reported in the country split forms of FINREP (e.g. 20.04 (assets) and 20.06 (liabilities)) or only trading derivatives should be shown.

Background

Currently, there is an intra-form validation rule on the liabilities side that suggests that derivative amount in 8.1 and 20.6 should equal, i.e. in 20.6 amount should display trading derivatives only. This intra-form validation rule does not exist on the asset side. Please confirm if this should be consistently reported, i.e. only trading.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2016_2710

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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