EBA · 2023_6834 Rejected question

Q&A 2022_6520 F 46 EBA_v1226

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
430
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2023-07-05
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Question

Where to recognise foreign exchange differences for 0010 (Capital) and c0020 (Share Premium)?

Background

Reference is being made to Q&A 2022_6520 whereby we have been instructed to consider foreign exchange differences ‘as a movement of the year and reported in one of the rows from 0050 to 0200, depending on the items' in template F46. For instance, r0190 (Other increase or (-) decrease in equity) is greyed out for c0010 (Capital) and c0020 (Share Premium) and therefore, we are not able to consider the foreign exchange differences here.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2023_6834

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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