There are two columns Accounting treatment (Accounting Group) and Accounting treatment (CRR Group) with three possibilities to note something. Accounting Group (full consolidation, proportional consolidation, equity method); CRR Group (full integration, proportional integration, equity method). How should institutions deal with the situation that the respective entity is not in both scopes of consolidation => What should note in this case?

Reporting of entities that are not in both scopes of consolidation.

If the question refers to an entity which is included in the scope of consolidation but accounting for with a different treatment (e.g. at cost) it shall be reported conventionally within "other".

Equity instruments classified as held for trading, designated at fair-value through profit or loss, available for sale and treasury shares (shares of the own reporting institution owned by it) are excluded from the reporting in F 40.01 Template as in F 40.02 Template.

The Instructions in Annex V will be amended and "other" will be included in paragraphs 124(m) and 124(n) in Part 2 of Annex V of the draft ITS on Supervisory reporting.

For further information see also Question 2013_340.