2013_95 FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 080 "Profit or (-) loss of investee"

Question ID:: 2013_95
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Acts/RTS/ITS/GLs/Recommendations:: Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)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 40.01, c080
Disclose name of institution / entity:: Yes
Name of institution / submitter:: CREDIT AGRICOLE
Country of incorporation / residence:: FRANCE
Type of submitter:: Credit institution
Subject Matter:: FINREP - Contents of template 40.1 Group structure "entity-by-entity" - Col 080 "Profit or (-) loss of investee"
Question:: FINREP - Template 40.1 Group structure "entity-by-entity" - Col 080 "Profit or (-) loss of investee" : which result is expected in column 080 : "profit or loss for the period" or "total comprehensive income for the period" ?
Background on the question:: We need this information for FINREP mapping.
Date of submission:: 26/07/2013
Published as Final Q&A:: 14/02/2014
Final Answer:: Column 080 "profit or loss" in the F 40.01 gathers information of the amount of profit or loss defined by IAS 1.81A(a).
Status:: Final Q&A
Answer prepared by:: Answer prepared by the EBA.