EBA · 2017_3578 Final Q&A

Template F 16.04 line row 070 – relevance for nGAAP

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99, para. 6
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Consultancy firm
Submitted
2017-10-31
Answered
2019-10-04
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

In Annex IV (Financial Reporting for National GAAP based on BAD) of Commission Implementing Regulation (EU) No 680/214 in template F 16.04 excel the row line 070 ”Gains or losses on Financial assets and liabilities held for trading” is not black, while this cell is an IFRS cell. Is it an error?

Background

In template F 16.04, row 070 is the sum of rows 010 to 060 and these lines are black because they are IFRS lines. So it is not logical to open the cell 070 for nGAAP based on BAD reporting.

Answer

According to the applicable data point model, data point {F 16.04, r070, c010} is the same as {F 02.00, r280, c010}, both carrying DataPointID 10678. Since the latter data point is not applicable to nGAAP reporters, the same is true also for the former data point. Hence data point {F 16.04, r070, c010} shall be marked as black in Annex IV of Commission Implementing Regulation (EU) No 680/2014.

Original source: European Banking Authority, Q&A ID 2017_3578

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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