FINREP - Template 40 Group structure (40.1 "entity-by-entity" - 40.2 "instrument-by-instrument") - Notion of Group scope : we understand that the scope to be considered for the templates 40.1 and 40.2 is the Accounting Group (including insurance companies for example) and not the CRR Group (excluding insurance company for example). Can you confirm this point ?
We need these informations for FINREP mapping
For the notion of group, the accounting scope of consolidation shall be the basis of the reporting of F 40 (see Annex V, part 2, paragraph 123 of the
Draft ITS on Supervisory reporting that specifies that "All subsidiaries regardless the activity they perform shall be reported ").
*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.