Question ID:
2013_126
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Supervisory reporting - FINREP (incl. FB&NPE)
Article:
99
Paragraph:
2
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
Article/Paragraph:
Annex III, F14.00, c040 & c050
Disclose name of institution / entity:
Yes
Name of institution / submitter:
The Danish Bankers Association
Country of incorporation / residence:
Denmark
Type of submitter:
Industry association
Subject Matter:
FINREP - template F14 changes for the period
Question:

Are changes relevant "for the period" to be reported year-to-date (YTD) or only of the last quarter?

Background on the question:

It is not clear to which period "for the period" refers to.

Date of submission:
06/08/2013
Published as Final Q&A:
14/02/2014
Final Answer:

A period refers to the accounting year. So, 18for the period 19 in FINREP refers to changes from the beginning of the accounting year to the reporting reference date.

Status:
Final Q&A
Answer prepared by:
Answer prepared by the EBA.
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