Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - FINREP (incl. FB&NPE)
Article 99
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
Annex III, F 01.03, r170
Disclose name of institution / entity:
Type of submitter:
Credit institution
Subject Matter:
FINREP: F1.3 Equity - Row 070 "Other equity instruments issued"

What kind of instrument is expected on this row ? Does it include all "own funds instruments" in CRR regulation, i.e. "capital instruments issued by the institution that qualify as Common Equity Tier 1, Additional Tier 1 or Tier 2 instruments"?

Background on the question:

We need this information for FINREP mapping.

Date of submission:
Published as Final Q&A:
EBA Answer:

In Table F 01.03, row 070 "Other equity instruments issued" is a default item. As stated in Annex V. Part 2, paragraph 16 of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting of institutionsDraft ITS on Supervisory reporting, "Other equity instruments issued" includes equity instruments that are financial instruments other than "Capital" and "Equity component of compound financial instruments". It is therefore quite possible to find elements in line with IAS 32.22 for example.


*As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.

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