EBA · 2018_4072 Final Q&A

Conditions for the filling of template C 33.00

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Credit institution
Submitted
2018-07-03
Answered
2019-09-06
Answer provided by
ESAs (EBA, ESMA, EIOPA)
Browse ECB SSM Register → More Q&As on this regulation →

Question

If a bank will move to IFRS9 accounting standards starting from 1 July 2018, the first date for the Corep reporting under IFRS9 will be 30 September 2018. Therefore, at 30 June 2018 the new logic of the IFRS9 accounting portfolios is not available in data systems and it would be difficult to complete the new model C 33.00. We would like to know if the bank still need to fill in the template C 33.00 at 30 June 2018 and, if so, what logic it has to use.

Background

In the Consultation Paper for Implementing Regulation (EU) No 680/2014 is reported that template C 33.00 have also been designed considering the implementation of IFRS9 A bank that will move to IFRS9 accounting standards starting from 1 July 2018, how must fill in template C 33.00 as of June 2018?

Answer

Template C 33.00 of Annex I to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) has been designed with the aim of simultaneous coverage of institutions applying IFRS and GAAP. This is without prejudice of the use of national GAAP based on Directive 86/635/EEC (Bank Accounting Directive, ‘BAD’). Instructions laid out in the Annex II Part II point 7 and more specifically under 7.3 of ITS on Supervisory Reporting specify how positions should be populated according IFRS or relevant accounting framework.

Original source: European Banking Authority, Q&A ID 2018_4072

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.

Similar Q&As

Reporting of certain COREP templates by entities with deviating accounting year end

Answered 2023-06-30

Reporting reference dates for template C 33.00

Answered 2018-04-06

Clarifying the Impact of the new securitisation framework on template C 14.00

Answered 2019-03-15

COREP: CR GB 3 Template

Answered 2014-02-14

FINREP Reporting for firms with Accounting Reference Date other than 31 December

Answered 2014-02-14

More Q&As on this topic

Validation rules taxonomy V4.0 C_47.00, C_43.00.a, C_43.00.b, C_43.00.c - v4456_m

Answered 2026-07-03

Threshold exemptions from deduction from Common Equity Tier 1 items – Reporting within CoRep C 07.00

Answered 2026-01-09

Calculation of Ideosyncratic and Systematic Risk

Answered 2026-01-09

Appropriate reporting of unconditionally cancellable commitments (UCCs) subject to transitional arrangements of Article 495d in CR SA (COREP C_07.00)

Answered 2025-12-05

C 25.01 - CREDIT VALUATION ADJUSTMENT RISK (CVA) – Col 0090 - Instruction Clarification

Answered 2025-12-05

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.