EIOPA · FICOD027 - 3387

Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)

Name: Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD): EIOPA Q&A — EU Financial Regulatory Q&A
Creator: European Insurance and Occupational Pensions Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: (EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD
Article: Annex II
Topic: Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)
Submitted: 2025-07-18
Answered: 2025-08-06

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Question

Shall exposures with the same external counterparty that are labelled in different currencies should be reported in separate lines?

Background

The instructions specify “If more than one entity of the financial conglomerate is involved, a separate line is necessary for each entity”. However, the instruction does not specify whether transactions with the same external counterparty that are labelled in different currencies should be reported in separate lines. The reporting instructions only mentioned that [groups need to] “Identify the ISO 4217 alphabetic code of the currency of the exposure.

Answer

Exposures with the same external counterparty that are labelled in different currencies should be reported in separate lines.

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