EBA · 2016_2911 Final Q&A

Allocating Revaluation Reserves in F 46.00 / Difference Total Comprehensive Income in F 46.00 and F 03.00

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99, para. 2
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2016-09-19
Answered
2017-02-03
Answer provided by
ESAs (EBA, ESMA, EIOPA)
Browse ECB SSM Register → More Q&As on this regulation →

Question

The Total comprehensive income for the year in table F 46.00 should be equal to the Total comprehensive income for the year in table F 03.00. All tables in the FINREP should comply with IAS/IFRS. There are two validation rules to ensure this reconciliation: V1383_m (Blocking) and V1384_m (Non-Blocking) Validation rule V1384_m takes into account less items for the Total comprehensive income in F 46.00 than does validation rule V1383_m. V1384_m does not take into account Item Revaluation reserves in F 46.00, which is taken into account for the Total comprehensive income in F 03.00. How can one comply with both V1383_m and V1384_m at the same time, when both validation rules take into account different line-items?

Background

In table F 03.00 we recognize Revaluation Reserves which we believe should also be specified in table F 46.00 (Column 070) in order to reconcile the Total Comprehensive Income of the year in both tables (F 03.00 and F 46.00).

Answer

The total comprehensive income attributable to the owners of the parent has to be reported exclusively in r200, c050 and c100 of template F 46.00 of Annexes III and IV of Regulation (EU) No 680/2014 (ITS on Supervisory Reporting). Validation rule v1384_m checks that this total is equal to the amount reported in template F 03.00, r360, c010 (‘total comprehensive income attributable to owners of the parent’). The total comprehensive income for minority interest is shown in r200, c120 and c130 of template F 46.00. Validation rule v1383_m ensures that the total comprehensive income (whether attributable to minority interest or to the owners of the parent) reported in F 46.00 equals the total comprehensive income reported in F 03.00. This presentation is compliant with IAS 1.106 (a) for reporting entities preparing their consolidated accounts in IFRS.

Original source: European Banking Authority, Q&A ID 2016_2911

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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