Question ID
2013_85
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Article
Article 99
Paragraph
5
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
Annex III, F 14.00, (c060, 070, 080)
Name of institution / submitter
CREDIT AGRICOLE
Country of incorporation / residence
FRANCE
Type of submitter
Credit institution
Subject matter
FINREP: F14 Fair value hierarchy: financial instruments at fair value - Columns 060 to 080 "Accumulated change in fair value before taxes"
Question

FINREP - Contents of template 14 Fair value hierarchy: financial instruments at fair value - Columns 060 to 080 "Accumulated change in fair value before taxes" : do gains and losses to be reported in columns 060 to 080 include only gains and losses accounted in the statement of profit or loss (like columns 040 and 050) or do they also include gains and losses accounted in "statement of comprehensive statement" ?

Background on the question

We need this information for FINREP mapping.

Submission date
Final publishing date
Final answer

All gains and losses accounted in "Statement of comprehensive income" (including "Statement of profit or loss") shall be included in columns 060 to 080 "Accumulated change in fair value before taxes" of template F 14.00.

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

Disclaimer

The Q&A refers to the provisions in force on the day of their publication. The EBA does not systematically review published Q&As following the amendment of legislative acts. Users of the Q&A tool should therefore check the date of publication of the Q&A and whether the provisions referred to in the answer remain the same.