Accumulated other comprehensive income in template C.01.00

In F 1.3 of Annex IV of Commission Implementing Regulation (EU) No. 680/2014 as amended (F 1.3; ITS on Reporting) the accumulated other comprehensive income (AOCI) as defined by Art. 4 Para. 1 No. 100 of Regulation (EU) No. 575/2013 (CRR), resulting from minority interest as defined by Art. 4 Para. 1 No. 120 of the CRR has to be reported separately from the institution’s AOCI regularly attributable to the institution. The former is reported in row 280, the latter in row 090 of F 1.3. This separation is in line with the presentation of financial statements according to IAS 1.54(q) and IAS 1.106(a) as applicable according to Regulation (EC) No. 1606/2002. In C 01.00 of Annex I of the ITS on Reporting (C 01.00) the AOCI as defined by Art. 4 Para. 1 No. 100 and Art. 26 Para. 1 Lit. (d) of the CRR as an item of the institution’s Common Equity Tier 1 capital (CET1) is reported in row 180. Its value should be identical with that in row 090 of F 1.3 as long as the AOCI regularly attributable to the institution satisfies the requirements laid down in Art. 26 Para. 1 Subpara. 2 of the CRR. Nevertheless, the figures being reported in FINREP and COREP have not to be equal due to differing principles with regard to the use of audited, verified and unaudited figures (cf. Q&A 2013_612 ), resulting in a lack of comparability between FINREP and COREP. The minority interest given recognition in CET1 as defined by Art. 4 Para. 1 No. 120 of the CRR and as determined by Art. 84 of the CRR is reported in row 230 of C 01.00. For the purpose of Art. 84 of the CRR, the minority interest comprises items being eligible as CET1 according to Art. 81 Para. 1 of the CRR and does not include any minority interest’s AOCI. Therefore, the minority interest’s AOCI is not part of the value being reported in row 230 of C 01.00, i. e. the value being reported in row 280 of F 1.3 is not included in row 230 of C 01.00. The last paragraph of this answer is notwithstanding the application of the revised regulation amending Regulation (EU) No 575/2013.