EBA · 2022_6614 Rejected question

Reporting of initial margins, variation margins and intraday margins in FINREP

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
430
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Consultancy firm
Submitted
2022-10-17
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Question

The reporting of initial margins, variation margins and intraday margins in FINREP templates   is not clearly defined in Annex V to Regulation (EU) 2021/451 either for IFRS or for national GAAPs institutions. They can be considered financial assets or liabilities and reported in the corresponding evaluation categories according to paragraphs 15, 16, 23 and 24 in Part 1 of Annex V or reported under other assets/other liabilities according to paragraphs 5 and 13 in Part 2 of Annex V.

Background

The unclarity in the reporting of margins in the FINREP templates for IFRS and national GAAPs prevent the reporting entity to submit the proper information to the Regulator.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2022_6614

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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